SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability:

Description	December 31, 2014		Quoted Prices in  Active Markets  (Level 1)		Significant Other  Observable  Inputs (Level 2)		Significant Other Unobservable Inputs  (Level 3)
Assets:
Cash equivalents held in Trust Account:
U.S. Government Treasury Bills	$	72,830,252	$	72,830,252	$	-	$	-

Description	December 31, 2013		Quoted Prices in  Active Markets  (Level 1)		Significant Other  Observable  Inputs (Level 2)		Significant Other  Unobservable  Inputs  (Level 3)
Assets:
Cash equivalents held in Trust Account:
U.S. Government Treasury Bills	$	72,780,878	$	72,780,878	$	-	$	-

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

The reconciliation of the U.S. federal statutory income tax rate to the Company's effective tax rate for the year ended December 31, 2014 was as follows:

	Year Ended  December 31,
	2014
U.S. federal statutory income tax rate	35	%
Increase (decrease) in tax rate resulting from:
State and local income taxes net of federal benefit	4	%
Change in Valuation Allowance	(39)	%
Effective tax rate	0	%