SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1
Document Type: S-1
Date Filed: 2026-01-20
Accession Number: 0002097570-26-000005
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000005/pale-20260120_s1.htm

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stockholders in net tangible book value per share after offering $ 0.015 Capital contributions $ 87,500 Number of shares outstanding before the offering 5,000,000 Number of shares after offering held by public investors 875,000 Percentage of ownership after offering 15 % PLAN OF DISTRIBUTION OFFERING WILL BE SOLD BY OUR SOLE OFFICER AND DIRECTOR This is a “self-underwritten” offering, which means the Shares will be sold by Roger McClay, our sole officer and director; no underwriters will be engaged to sell the Shares. This Prospectus is part of a registration statement filed with the U.S. Securities and Exchange Commission that permits our officer and director to sell the Shares directly to the public, with no commission or other remuneration payable to him for any Shares he sells. There are no plans or arrangements to enter into any contracts or agreements to sell the Shares with any underwriter, broker or dealer.

Roger McClay, our sole officer and director will sell the shares and intends to offer them to friends, family members and acquaintances
and will receive no remuneration of any kind for his services.  In offering the securities on our behalf, he will rely on the safe
harbor from broker-dealer registration provisions, as set out in Rule 3a4-1 under the Securities Exchange Act of 1934.

Roger McClay will not register as a broker-dealer to sell shares in this offering, pursuant to Section 15 of the Securities Exchange
Act of 1934, in reliance upon Rule 3a4-1, which sets forth those conditions under which a person associated with an Issuer may participate
in the offering of the Issuer’s securities and not be deemed to be a broker-dealer.

a.	Our sole officer and director
are not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Act, at the time of his participation;
and

b.	Our sole officer and director
will not be compensated in connection with his participation by the payment of commissions or other remuneration based either directly
or indirectly on transactions in securities; and

c.	Our sole officer and director
are not, and will not be at the time of his participation in the offering, an associated person of a broker-dealer; and

d.	Our sole officer and director
meet the conditions of paragraph (a)(4)(ii) of Rule 3a4-1 of the Exchange Act, in that they:

·	primarily
perform, or are intended primarily to perform at the end of the offering, substantial duties for or on behalf of our Company, other
than in connection with transactions in securities; and

·	are
not brokers or dealers, or been an associated person of a broker or dealer, within the preceding twelve months; and

·	have
not participated in selling and offering securities for any Issuer more than once every twelve months other than in reliance on Paragraphs
(a)(4)(i) or (a)(4)(iii).

Roger
McClay will not purchase any Shares in this offering.

TERMS
OF OFFERING

The
3,500,000 shares will be sold at the fixed price of $0.10 per share until the completion of this offering.  There is no minimum
amount of subscription required per investor and subscriptions, once received, are irrevocable.  The offering price of the Shares
has been determined arbitrarily by us.  The price does not bear any relationship to our assets, book value, earnings, or other established
criteria for valuing a privately held company.  In determining the number of shares to be offered and the offering price, we took
into consideration our capital structure and the amount of money we would need to implement our business plans.  Accordingly, the
offering price should not be considered an indication of the actual value of our securities.

This
offering will commence on the date of this prospectus and continue for a period not to exceed 180 days (the Expiration Date).

This
is a “best efforts” offering and, as such, we will be able to spend any of the proceeds from this offering as the shares
are sold and the proceeds are received.

PROCEDURES
FOR SUBSCRIBING

you decide to subscribe for any shares in this offering, you will be required to execute a Subscription Agreement and tender it, together
with a check, bank draft or wire payment confirmation to us.  No escrow agent is involved in this offering and we will receive the
proceeds directly from any subscriptions.

Subscriptions,
once received by us are irrevocable.  All checks for subscriptions should be made payable to “Palermo Technologies Inc.”

We intend to
engage a transfer agent and issue the shares within 90 after the close of the entire offering, or as soon thereafter as practicable.

DESCRIPTION OF OUR BUSINESS

OVERVIEW

are a cutting-edge software infrastructure company committed to redefining the architecture of secure digital communications. We operate
at the intersection of national sovereignty, cryptographic security, and regulatory compliance. We are building a sovereign-grade, AI-enhanced
encrypted communications mesh platform tailored to governments, regulated enterprises, legal professionals, NGOs, and mission-critical
users operating under regulatory scrutiny or in high-risk threat environments.

HISTORY

were incorporated in the State of Wyoming on July 2, 2025.  In anticipation of launching our business, we have incorporated the
Company and developed its business plan of operations.  Our President has identified prospective customers, identified broad target
markets and determined effective ways to market our technology.

Current
Operation

are an early-stage company focused on developing our core secure communications infrastructure platform. To date, our operations have
primarily consisted of research, architectural design and prototype development of our underlying technology. We are currently refining
early prototypes and conducting limited testing with prospective customers and partners to validate performance and market fit. While
we have not yet generated any revenue, we have begun initial outreach and early sales efforts aimed at establishing pilot programs and
building our commercial pipeline. Our near-term priorities include completing functional prototypes, expanding customer evaluations and
preparing the foundation for broader commercialization.

Business
Operations

Our
vision is to create a verifiable, trustless communication substrate for the post-cloud, post-quantum world—where single points
of failure are eliminated, surveillance risk is structurally mitigated, and compliance is not a bolt-on but an intrinsic design constraint.
The Palermo platform delivers secure communications via five converging channels: email, messaging, file transfer, voice/video conferencing,
and decentralized identity. All services run atop our proprietary peer-to-peer infrastructure protocol, PalermoMesh.

Products
and Services

The Palermo
software stack includes the following composable modules:

●	SecureMail  —
A decentralized, post-quantum encrypted email protocol with full content and metadata protection.
Inbox discovery uses zero-knowledge proofs, and header encryption thwarts traffic correlation.

●	Node
Chat  — A peer-to-peer ephemeral messaging system optimized for adversarial
environments. Messages auto-expire and route through obfuscated relays with forward secrecy.

●	Safe
Transfer  — A tamper-evident, audit-traceable file exchange module with conditional
expiry, geo-fencing, and embedded watermarking for evidentiary assurance.

●	VoiceShield  —
Encrypted video/voice with enclave-governed call logic. Integrates real-time watermarking
and evidentiary journaling suitable for legal admissibility.

●	DID
Anchor  — A decentralized identity and credentialing system built around W3C-compliant
verifiable credentials and selective disclosure frameworks.

Each of
these modules is integrated at the protocol level into PalermoMesh, our jurisdiction-aware, sovereign-routing network layer. PalermoMesh
allows any participating device or institution to act as a relay node. These nodes form a self-healing communications mesh that dynamically
routes encrypted payloads based on jurisdictional legality, network latency, bandwidth, and real-time threat intelligence.

Key Enabling
Technologies

●	EnclaveNode  —
Each relay node runs inside a trusted execution environment (TEE), ensuring sensitive computations
are isolated from external threats. The enclave enforces routing logic, compliance policy
execution, entropy verification, and tamper-proof logging.

●	QuantumSafeStack  —
Palermo integrates NIST-standard post-quantum cryptographic primitives (Kyber, Dilithium,
Falcon) with hybrid fallback algorithms for legacy compatibility. Key exchange, message encryption,
and identity authentication are all quantum-resistant by default.

●	Compliance
Engine  — This programmable layer enables simulation and enforcement of jurisdiction-specific
legal policies. It supports GDPR, HIPAA, NIS2, DORA, LGPD, and the EU AI Act. Institutions
can model compliance logic before deployment and export evidence-grade audit trails to regulatory
bodies.

Our core
innovation lies in our cryptographically assured, decentralized, jurisdiction-aware communications infrastructure. We have developed
a modular technology stack built for zero-trust environments, post-quantum threats, and multilateral compliance enforcement. This section
provides a detailed breakdown of our proprietary systems, their technical underpinnings and the architectural choices that distinguish
the platform from conventional secure communication offerings.

Architecture
Summary

At the heart of our technology is PalermoMesh, a peer-to-peer encrypted relay protocol that routes messages, files,
and identity proofs across a mesh of trusted execution environments (TEEs). The network is jurisdiction-aware: it avoids routing
traffic through geopolitical regions that introduce legal or security risk to the data payload or to the user.

PalermoMesh
is powered by EnclaveNode, a relay container built on hardware-backed enclaves (e.g., Intel SGX, ARM TrustZone, AMD SEV). Each node
executes routing decisions, compliance filtering, entropy validation, and secure message handling within the enclave boundary, ensuring
that no unencrypted or unverified data touches the host operating system.

Above the
transport layer, Palermo offers five modular communication protocols:

●	SecureMail  —
A decentralized, SMTP-independent email system with encrypted headers and inbox obfuscation.