SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basic and Diluted Net Income Per Common Share

The following table reflects the calculation of basic and diluted net income per common share (in dollars, except per share amounts):

	For the Three Months Ended March 31, 2021
Class A common stock subject to possible redemption
Numerator: Earnings allocable to common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account	$	28,133
Unrealized gain on marketable securities held in Trust Account
Less: interest available to be withdrawn for payment of taxes		(28,133	)
Net income attributable to Class A common stock subject to possible redemption	$	—
Denominator: Weighted Average Class A common stock subject to possible redemption
Basic and diluted weighted average shares outstanding, Class A common stock subject to possible redemption		20,709,894
Basic and diluted net income per share, Class A common stock subject to possible redemption	$	0.00
Non-Redeemable common stock
Numerator: Net Income minus Net Earnings
Net income	$	9,777,857
Less: Net income allocable to Class A Common stock subject to possible redemption		—
Non-Redeemable Net Income	$	9,777,857
Denominator: Weighted Average Non-Redeemable common stock
Basic and diluted weighted average shares outstanding, Non-redeemable common stock		5,177,473
Basic and diluted net income per share, Non-redeemable common stock	$	1.89