SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basic and Diluted Net Income (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 Ended June 30, 2021			Six Months Ended June 30, 2021
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	3,509		$	3,509
Less: Income and Franchise Tax available to be withdrawn from the Trust Account		(3,509	)		(3,509	)
Redeemable Net Earnings	$	—		$	—
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		24,150,000			24,150,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	$	0.00		$	0.00
Non-Redeemable Class B Common Stock
Numerator: Net Loss minus Redeemable Net Earnings
Net Income (Loss)	$	(3,829,548	)	$	1,950,288
Less: Redeemable Net Earnings		—			—
Non-Redeemable Net Income (Loss)	$	(3,829,548	)	$	1,950,288
Denominator: Weighted Average Non-Redeemable Class B Common Stock
Non-Redeemable Class B Common Stock, Basic and Diluted		6,037,500			5,911,326
Loss/Basic and Diluted Non-Redeemable Class B Common Stock	$	(0.63	)	$	0.33