ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2016

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 3 ACCRUED LIABILITIES

As of December 31, 2016 and 2015, the Company had accrued liabilities of $13,494 and $3,750, respectively. The Company’s accrued liabilities consisted of accrued professional fees.