SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of Common Stock Reconciliation

Gross proceeds	$	207,000,000
Less:
Proceeds allocated to Public Rights	$	(17,595,000)
Common stock issuance costs	$	(4,552,520)
Plus:
Remeasurement of carrying value to redemption value	$	24,217,520
Common stock subject to possible redemption, December 31, 2021	$	209,070,000

Reconciliation of Net Loss per Common Share

	For The Period from
	September 2, 2021
	(Inception) Through
	December 31, 2021
	Common Stock
Basic and diluted net loss per common share
Numerator:
Allocation of net loss as adjusted	$	(235,380)
Denominator:
Basic and diluted weighted average shares outstanding		9,182,858
Basic and diluted net loss per common share	$	(0.03)