FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2021

Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at June 30, 2021 and December 31, 2020 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. The fair value of

marketable

securities and warrant liabilities at June 30, 2021 and December 31, 2020, are as follows:


Description	June 30, 2021		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and marketable securities held in Trust Account	$	230,096,373	$	230,096,373	$	—	$	—

Liabilities:
Warrant Liability – Public Warrants	$	16,100,000	$	16,100,000	$	—	$	—

Warrant Liability – Private Placement Warrants	$	9,240,000	$	—	$	9,240,000	$	—


Description	December 31, 2020		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Cash and marketable securities held in Trust Account	$	230,053,249	$	230,053,249	$	—	$	—

Liabilities:
Warrant Liability – Public Warrants	$	14,950,000	$	14,950,000	$	—	$	—

Warrant Liability – Private Placement Warrants	$	8,580,000	$	—	$	8,580,000	$	—

Gross Holding Gains and Fair Value of Held-to-Maturity Securities

The gross holding gains and fair value of held-to-maturity securities at December 31, 2020 are as follows:


Held-To-Maturity	Level		Amortized Cost		Gross Holding Loss		Fair Value
December 31, 2020 U.S. Treasury Securities (Mature on 3/18/2021)		1	$	230,052,496	$	4,291	$	230,056,787