SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of common stock subject to possible redemption

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
Plus:
Remeasurement of carrying value to redemption value		4,113,552
Common stock subject to possible redemption, December 31, 2022	$	213,183,552

Reconciliation of Net income (loss) per share of common stock

			For The Period from
			September 2, 2021
	For the Year Ended		(Inception) Through
	December 31, 2022		December 31, 2021
	Common Stock		Common Stock
Basic and diluted net income (loss) per common share
Numerator:
Allocation of net income (loss) as adjusted	$	1,015,702	$	(235,380)
Denominator:
Basic and diluted weighted average shares outstanding		26,851,000		9,182,858
Basic and diluted net income (loss) per common share	$	0.04	$	(0.03)