SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reconciliation of Net Loss per Common Share

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

	Three Months				Six Months
	Ended				Ended
	June 30,				June 30,
	2021		2020		2021		2020
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	$	2,867	$	—	$	9,075	$	—
Unrealized gain on marketable securities held in Trust Account		—		—		—		—
Less: interest available to be withdrawn for payment of taxes		(2,867)		—		(9,075)		—
Net income	$	—	$	—	$	—	$	—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding, Common stock subject to possible redemption		11,063,863		—		11,076,171		—
Basic and diluted net income (loss) per share, Common stock subject to possible redemption	$	0.00	$	0.00	$	0.00	$	0.00
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$	(848,707)	$	—	$	(1,096,238)	$	(85)
Net income allocable to Common stock subject to possible redemption		—		—		—		—
Non-Redeemable Net Loss	$	(848,707)	$	—	$	(1,096,238)	$	(85)
Denominator: Weighted Average Non-redeemable common stock
Basic and diluted weighted average shares outstanding, Non-redeemable common stock		3,586,137		2,500,000		3,573,829		2,500,000
Basic and diluted net income (loss) per share, Non-redeemable common stock	$	(0.24)	$	0.00	$	(0.31)	$	0.00