ACCRUED LIABILITIES

9 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE 3 - ACCRUED LIABILITIES

As of September, 2018 and December 31, 2017, the Company had accrued professional fees of $-0- and $1,000, respectively.