SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1/A
Document Type: S-1/A
Date Filed: 2026-03-05
Accession Number: 0002097570-26-000011
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000011/pale-20260304_s1a1.htm

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measures as our business grows and our products move toward commercialization. EMPLOYEES Our Sole Officer and Director is our only employee. We don’t have any written agreements with our officers or directors at this time. TRADEMARKS/TRADE NAMES/INTELLECTUAL PROPERTY We have no registered trademarks or other intellectual property as of the date of this Prospectus. PROPERTY We own no property at this time. Our mailing address is 1122-1577 Gulf Road, Point Roberts, WA 98281. Our President has allocated approximately 200 square feet of a 1,200 square-foot office space that is also utilized by other companies with which he is affiliated. This office space is supported by shared office staff and equipment necessary for the daily operation of our business. Our President provides this space to us on a rent-free basis. Management believes that this space will meet our needs for the foreseeable future. Our telephone number is (307) 357-3085. LEGAL PROCEEDINGS

We are unaware of any pending or threatened litigation
by or against us.

MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER
MATTERS

No public market currently exists for shares of our common stock.
Following completion of this offering, we intend to apply to have our common stock listed for quotation on the OTC Pink Market.
As we cannot predict when these registrations will be completed or if He will be accepted, we cannot predict if, or even when, active
trading will commence.  We have no plans, proposals, arrangements or understandings with any person with regard to the development
of a trading market in any of our securities.

PENNEY STOCK RULES

The Securities and Exchange Commission has also adopted
rules that regulate broker-dealer practices in connection with transactions in penny stocks.  Penny stocks are generally equity securities
with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system,
provided that current price and volume information with respect to transactions in such securities is provided by the exchange or system).

A purchaser is purchasing penny stock which limits
the ability to sell the stock.  The shares offered by this prospectus constitutes penny stock under the Securities and Exchange Act.
The shares will remain penny stocks for the foreseeable future.  The classification of penny stock makes it more difficult for a
broker-dealer to sell the stock into a secondary market, which makes it more difficult for a purchaser to liquidate his/her investment.
Any broker-dealer engaged by the purchaser for the purpose of selling his or her shares in us will be subject to Rules 15g-1 through 15g-10
of the Securities and Exchange Act.  Rather than creating a need to comply with those rules, some broker-dealers will refuse to attempt
to sell penny stock.

The penny stock rules require a broker-dealer, prior
to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document prepared by
the Commission, which:

·	contains a description of the nature and level of risk in the market for penny stocks in both public offerings and secondary trading;

·	contains a description of the broker’s or dealer’s duties to the customer and of the rights and remedies available to the customer with respect to a violation to such duties or other requirements of the Securities Act of 1934, as amended;

·	contains a brief, clear, narrative description of a dealer market, including “bid” and “ask” prices for penny stocks and the significance of the spread between the bid and ask price;

·	contains a toll-free telephone number for inquiries on disciplinary actions;

·	defines significant terms in the disclosure document or in the conduct of trading penny stocks; and

·	contains such other information and is in such form (including language, type, size and format) as the Securities and Exchange Commission shall require by rule or regulation;

The broker-dealer also must provide, prior
to effecting any transaction in a penny stock, to the customer:

·	the bid and offer quotations for the penny stock;

·	the compensation of the broker-dealer and its salesperson in the transaction;

·	the number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and liquidity of the market for such stock; and

·	monthly account statements showing the market value of each penny stock held in the customer’s account.

In addition, the penny stock rules require that prior
to a transaction in a penny stock not otherwise exempt from those rules; the broker-dealer must make a special written determination that
the penny stock is a suitable investment for the purchaser and receive the purchaser’s written acknowledgment of the receipt of
a risk disclosure statement, a written agreement to transactions involving penny stocks, and a signed and dated copy of a written suitability
statement.  These disclosure requirements will have the effect of reducing the trading activity in the secondary market for our stock
because it will be subject to these penny stock rules.  Therefore, stockholders may have difficulty selling their securities.

Holders of Our Common Stock

Currently, we have one holder of record of our common
stock.

Dividends

We have not declared any dividends and we do not plan
to declare any dividends in the foreseeable future.

REGULATION M

Our sole officer and director, who will offer and
sell the Shares in this offering, is aware that they are required to comply with the provisions of Regulation M promulgated under the
Securities Exchange Act of 1934, as amended.  With certain exceptions, Regulation M precludes officers, directors, sales agents,
any broker-dealer or other person who participates in the distribution of shares in this offering from bidding for or purchasing or attempting
to induce any person to bid for or purchase any security which is the subject of the distribution until the entire distribution is complete.

REPORTS

Upon completion of this offering, we will be subject
to certain reporting requirements and will furnish annual financial reports to our stockholders, certified by our independent accountants,
and will furnish unaudited quarterly financial reports in our quarterly reports filed electronically with the SEC.  All reports and
information filed by us can be found at the SEC website, www.sec.gov.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULT OF OPERATIONS OR PLAN OF OPERATION

Some of the information in this Prospectus contains
forward-looking statements that involve substantial risks and uncertainties.  You can identify these statements by forward-looking
words such as “may,” “will,” “expect,” “anticipate,” “believe,” “estimate”
and “continue,” or similar words.  You should read statements that contain these words carefully because they:

·	discuss our future expectations;

·	contain projections of our future results of operations or of our financial condition; and

·	state other “forward-looking” information.

We believe it is important to communicate our expectations.
However, there may be events in the future that we are not able to accurately predict or over which we have no control.  Our actual
results and the timing of certain events could differ materially from those anticipated in these forward-looking statements as a result
of certain factors, including those set forth under “RISK FACTORS” and “DESCRIPTION OF BUSINESS” and elsewhere
in this Prospectus.

Overview

Palermo Technologies Inc. (“we,” “our”
or the “Company”) was incorporated in the State of Wyoming on July 2, 2025.  To date we have generated no revenue from
our business operations.  Furthermore, as we are still in the development stage and expect to operate at a loss as we grow our business.
There is little historical financial information about our Company upon which to base an evaluation of our performance or to make a decision
regarding an investment in our shares.  We cannot guarantee that we will be successful in our business operations or that we will
achieve significant, if any, level of market acceptance for our proposed business operations and products.  Our business could be
subject to any or all of the problems, expenses, delays and risks inherent in the establishment of a new business enterprise, including
limited capital resources, possible changes in consumer interest, possible cost overruns due to price and cost increases in services we
require.  Therefore, we cannot guarantee we will be able to achieve or maintain profitable operations.  Further, there is no
assurance that we will not encounter unforeseen difficulties that may deplete our capital resources more rapidly than anticipated.
See “Risk Factors.”

We 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.