INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred income tax assets and liabilities consist of the tax effects of temporary differences related to the following:

	2012			2011
Deferred tax assets
Net operating losses	$	168,000		$	35,000
Organization costs		10,000			13,000
		178,000			48,000
Valuation allowance		(178,000	)		(48,000	)
Net deferred tax assets	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The provision (benefit) for income taxes differs from the amount that would result from applying the federal statutory rate as follows:

	Year Ended December 31,
	2012			2011
U.S Federal statutory rate		(34.0	)%		(34.0	)%
State income taxes, net of federal benefit		(5.9	)		(5.9	)
Permanent differences - warrant valuation		34.9			-
Change in valuation allowance		5.0			39.9
Effective tax rate		-	%		-	%