FAIR VALUE MEASUREMENTS (Tables)

5 Months Ended

Jun. 30, 2021

SUBSEQUENT EVENTS

Schedule of Company's assets and liabilities

Description	Level		June 30, 2021
Assets:
Marketable securities held in Trust Account		1	$	106,112,381
Liabilities:
Warrant Liability – Public Warrants		3		3,446,981
Warrant Liability – Private Warrants		3		2,575,070

Schedule of fair value of warrant liabilities

	Private Placement			Public			Warrant Liabilities
Fair value as of January 1, 2021	$	—		$	—		$	—
Initial measurement on March 19, 2021		3,610,000			4,700,000			8,310,000
Change in valuation inputs or other assumptions		(1,034,930	)		(1,233,019	)		(2,267,949	)
Fair value as of June 30, 2021		2,575,070			3,466,981			6,042,051