SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1/A
Document Type: S-1/A
Date Filed: 2026-05-15
Accession Number: 0002097570-26-000016
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000016/pale-20260512_s1a3.htm

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could be secured on terms favorable to us, or that they could be secured at all. DETERMINATION OF OFFERING PRICE 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. DILUTION The price of our offering of 3,500,000 shares is fixed at $0.10 per share. This price is significantly higher than the $0.0001 price per share value for the issuance of the 5,000,000 shares of common stock to our founder for services provided to us.

Dilution represents the difference between the offering price and the net
tangible book value per share immediately after completion of this offering.  Net tangible book value is the amount that results
from subtracting total liabilities and intangible assets from total assets.  Dilution arises mainly as a result of our arbitrary
determination of the offering price of the shares being offered.  Dilution of the value of the shares you purchase is also a result
of the lower book value of the shares held by our existing stockholders.  The following tables compare the differences of your investment
in our shares with the investment of our existing stockholders.

As of July 31, 2025, the net tangible book value of our shares of common
stock was $(4,732) or approximately $(0.0005) per share based upon 5,000,000 shares outstanding.

Purchasers
of Shares in this Offering if 100% of Shares Sold

Price per share	$	0.10

Dilution per share	$	0.0589

Net tangible book value per share after offering	$	0.0411

Capital contributions	$	350,000

Percentage of capital contributions 70	%

Number of shares after offering held by public investors 3,500,000

Percentage of ownership after offering 41	%

Purchasers of Shares in this Offering if 75% of Shares Sold

Price per share	$	0.10

Net tangible book value per share before offering	$	(0.0001)

Potential gain to existing shareholders	$	170,000

Net tangible book value per share after offering	$	0.034

Increase to present stockholders in net tangible book value per share after offering	$	0.034

Capital contributions	$	262,500

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 2,625,000

Percentage of ownership after offering 34	%

Purchasers of Shares in this Offering if 50% of Shares Sold

Price per share	$	0.10

Net tangible book value per share before offering	$	(0.0001)

Potential gain to existing shareholders	$	130,000

Net tangible book value per share after offering	$	0.026

Increase to present stockholders in net tangible book value per share after offering	$	0.026

Capital contributions	$	175,000

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 1,750,000

Percentage of ownership after offering 26	%

Purchasers of Shares in this Offering if 25% of Shares Sold

Price per share	$	0.10

Net tangible book value per share before offering	$	(0.0001)

Potential gain to existing shareholders	$	75,000

Net tangible book value per share after offering	$	0.015

Increase to present 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.

Mr. 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.

Mr. 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

If 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

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.

HISTORY

We 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