FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2023

FAIR VALUE MEASUREMENTS

Summary of equity instruments that are measured at fair value

	Level	March 31, 2023
Equity:
Fair Value of Public Rights for common stock subject to redemption allocation	3	$	745,200

Summary of criteria utilized to select comparable Special Purpose Acquisition Companies

Criteria	Low	High
IPO Proceeds	50	240
Warrant Coverage	—	1.0
Rights Coverage (per unit)	0.05	0.20
Remaining Months to Complete	—	13