SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

7 Months Ended

Sep. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reconciliation of Net Loss per Common Share

	Three months		For the period from
	Ended		February 25, 2021
	September 30,		(inception) through
	2021		September 30, 2021
Redeemable Common Stock
Allocation of net loss	$	(26,119)	$	(14,793)
Denominator: Weighted Average-Redeemable Common Stock
Weighted average shares outstanding		3,695,652		1,559,633
Basic and Diluted Net Loss per Common Share, Redeemable Common Stock	$	(0.01)	$	(0.01)
Non-Redeemable Common Stock
Allocation of net loss	$	(35,337)	$	(47,426)
Denominator: Weighted Average-Non-Redeemable Common Stock
Weighted average shares outstanding		5,000,000		5,000,000
Basic and Diluted Net Loss per Common Share, Non-Redeemable Common Stock	$	(0.01)	$	(0.01)