SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reconciliation of Net Loss per Common Share

	Three Months
	Ended
	March 31,
	2021
Redeemable Class A Common Stock
Numerator: Earnings allocable to Redeemable Class A Common Stock
Interest Income	$	1,184
Franchise Tax		(1,184)
Net income attributable to Class A common stockholders	$	—
Denominator: Weighted Average Redeemable Class A Common Stock
Redeemable Class A Common Stock, Basic and Diluted		27,142,857
Basic and diluted net income per share, Class A redeemable common stock	$	0.00
Non-Redeemable Class B Common Stock
Numerator: Net Income minus Redeemable Net Income
Net Income	$	1,448,608
Redeemable Net Income		—
Non-Redeemable Net Income	$	1,448,608
Denominator: Weighted Average Non-Redeemable B Common Stock
Non-Redeemable B Common Stock, Basic and Diluted		6,416,667
Basic and diluted net income per share, Class B non-redeemable common stock	$	0.23