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FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2017
FAIR VALUE MEASUREMENTS [Abstract]  
Gross Holding Gains and Fair Value of Held-to-maturity
The gross holding gains and fair value of held-to-maturity securities at December 31, 2017 and 2016 were as follows:

Held-To-Maturity
 
Amortized
Cost
  
Gross
Holding
Losses
  
Fair Value
 
December 31, 2017
U.S. Treasury Securities (Mature on 1/18/2018)
 
$
175,877,136
  
$
(80,806
)
 
$
175,796,330
 
              
December 31, 2016
  
$
  
$
  
$
 

Assets Measured at Fair Value on Recurring Basis
The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2017 and 2016, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
 
Description
 
Level
  
December 31,
2017
  
December 31,
2016
 
Assets:
         
Cash and marketable securities held in Trust Account
  
1
  
$
175,883,186
  
$