Balance Sheets - USD ($)		Dec. 31, 2021	Dec. 31, 2020
Assets
Cash		$ 631
Deferred offering costs		675,334	380,505
Total assets		675,965	380,505
Current liabilities:
Accrued expenses and other current liabilities		5,647	150
Accrued offering costs		255,038	58,348
Taxes payable		5,073
Promissory note – related party		443,094	298,680
Due to related party		10,073
Total current liabilities		718,925	357,178
Commitments
Stockholders’ (Deficit) Equity:
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Class A common stock, $0.0001 par value; 100,000,000 shares authorized; none issued and outstanding
Class B common stock, $0.0001 par value; 10,000,000 shares authorized; 5,750,000 and 5,750,000 issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	[1],[2]	575	575
Additional paid-in capital		24,425	24,425
Accumulated deficit		(67,960)	(1,673)
Total stockholders’ (deficit) equity		(42,960)	23,327
Total Liabilities and Stockholders’ (Deficit) Equity		$ 675,965	$ 380,505

[1] Includes 750,000 shares of Class B common stock subject to forfeiture if the over-allotment option was not exercised in full or in part by the underwriters. On February 18, 2022, the underwriters fully exercised their over-allotment option and such shares are no longer subject to forfeiture (See Notes 5 and 9).

[2] On February 22, 2021, the Company effected a stock dividend of 0.5 shares for each share of Class B common stock outstanding, resulting in Water by Nordic AB (the “Sponsor”) holding an aggregate of 4,312,500 Founder Shares. On November 17, 2021, the Company effected a stock dividend of 1/3 of a share for each share of Class B common stock outstanding, resulting in the Sponsor, byNordic Holdings LLC (“byNordic Holdings”) and certain officers and directors holding an aggregate of 5,750,000 founder shares. All shares and associated amounts have been retroactively restated to reflect the stock dividends (see Note 5).