Science Strategic Acquisition Corp Alpha (SSAA) 10-Q15 Nov 212021 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2021	Nov. 15, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Entity File Number	001-39930
Entity Registrant Name	Science Strategic Acquisition Corp. Alpha
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-3594633
Entity Address, Address Line One	1447 2nd Street
Entity Address, City or Town	Santa Monica
Entity Address State Or Province	CA
Entity Address, Postal Zip Code	90401
City Area Code	310
Local Phone Number	393-3024
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	true
Entity Central Index Key	0001830547
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false
Unit Each Consisting Of One Class Common Stock And One Third of one Redeemable Warrant
Document Information [Line Items]
Title of 12(b) Security	Units, each consisting of one share of Class A common stock, $0.0001 par value, and one-third of one redeemable warrant
Trading Symbol	SSAAU
Security Exchange Name	NASDAQ
Class A Common Stock
Document Information [Line Items]
Title of 12(b) Security	Class A common stock
Trading Symbol	SSAA
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		31,050,000
Redeemable Warrants, each whole warrant exercisable for one share of Class A Common Stock at an exercise price of $11.50
Document Information [Line Items]
Title of 12(b) Security	Redeemable warrants, each whole warrant exercisable for one share of Class A common stock at an exercise price of $11.50
Trading Symbol	SSAAW
Security Exchange Name	NASDAQ
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,762,500

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets
Cash	$ 738,396	$ 20,000
Deferred offering costs		183,912
Prepaid expenses	462,361
Total Current Assets	1,200,757	203,912
Marketable securities held in Trust Account	310,538,740
TOTAL ASSETS	311,739,497	203,912
Current liabilities
Accrued offering costs	70,000	151,812
Accrued offering costs - related party		27,100
Accrued expenses	543,673	5,000
Total Current Liabilities	613,673	183,912
Warrant liability	11,699,443	0
Deferred underwriting fee payable	10,867,500
Total Liabilities	23,180,616	183,912
Commitments
Stockholders' Equity
Preferred stock, $0.0001 par value; 1,000,000 authorized; none issued and outstanding
Additional paid-in capital		24,224
Accumulated deficit	(21,941,895)	(5,000)
Total Stockholders' Equity (Deficit)	(21,941,119)	20,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	311,739,497	203,912
Class A Common Stock Subject to Redemption
Current liabilities
Class A Common stock subject to possible redemption, 31,500,000 and no shares at redemption value as of September 30, 2021 and December 31, 2020,	310,500,000
Class B Common Stock
Stockholders' Equity
Common stock	$ 776	$ 776

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Preferred stock, par value, (per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Class A Common Stock Subject to Redemption
Temporary equity, shares issued	31,050,000	0
Temporary equity, shares outstanding	31,050,000	0
Class A Common Stock Not Subject to Redemption
Common shares, par value, (per share)	$ 0.0001	$ 0.0001
Common shares, shares authorized	400,000,000	400,000,000
Common shares, shares issued	0	0
Common shares, shares outstanding	0	0
Temporary equity, shares issued	31,050,000
Class B Common Stock
Common shares, par value, (per share)	$ 0.0001	$ 0.0001
Common shares, shares authorized	40,000,000	40,000,000
Common shares, shares issued	7,762,500	7,762,500
Common shares, shares outstanding	7,762,500	7,762,500

Condensed Statement of Operatio

Condensed Statement of Operations - USD ($)	3 Months Ended	9 Months Ended
Condensed Statement of Operations - USD ($)	Sep. 30, 2021	Sep. 30, 2021
Operating costs	$ 706,140	$ 1,435,614
Loss from operations	(706,140)	(1,435,614)
Other income (loss):
Unrealized gain on marketable securities held in Trust Account	3,996	38,740
Change in fair value of warrant liability	1,835,325	(93,677)
Other income (loss), net	1,839,321	(54,937)
Gain (Loss) before provision for income taxes	1,133,181	(1,490,551)
Provision for income taxes	0	0
Net Gain (Loss)	1,133,181	(1,490,551)
Class A Common Stock Subject to Redemption
Other income (loss):
Net Gain (Loss)	$ 906,545	$ (1,168,388)
Weighted average shares outstanding, basic and diluted	31,050,000	27,763,686
Basic and diluted net earnings (loss) per share	$ 0.03	$ (0.04)
Non redeemable Class B common stock
Other income (loss):
Net Gain (Loss)	$ 226,636	$ (322,162)
Weighted average shares outstanding, basic and diluted	7,762,500	7,655,338
Basic and diluted net earnings (loss) per share	$ 0.03	$ (0.04)

Condensed Statement of Changes

Condensed Statement of Changes in Stockholders' Equity - USD ($)	Class A Common Stock	Class A Common Stock Subject to RedemptionCommon Stock	Class A Common Stock Subject to Redemption	Class B Common StockCommon Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at the beginning at Dec. 31, 2020				$ 776	$ 24,224	$ (5,000)	$ 20,000
Balance at the beginning (in shares) at Dec. 31, 2020				7,762,500
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Sale of 31,050,000 Units		$ 310,500,000
Sale of 31,050,000 Units (in shares)	31,050,000	31,050,000
Proceeds Received in Excess of Fair Value of Private Warrants					4,159,734		4,159,734
Accretion of Class A common stock subject to redemption					(4,183,958)	(20,446,345)	(24,630,303)
Net income (loss)						1,567,374	1,567,374
Balance at the end at Mar. 31, 2021		$ 310,500,000		$ 776		(18,883,971)	(18,883,195)
Balance at the end (in shares) at Mar. 31, 2021		31,050,000		7,762,500
Balance at the beginning at Dec. 31, 2020				$ 776	$ 24,224	(5,000)	20,000
Balance at the beginning (in shares) at Dec. 31, 2020				7,762,500
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			$ (1,168,388)				(1,490,551)
Balance at the end at Sep. 30, 2021		$ 310,500,000		$ 776		(21,941,895)	(21,941,119)
Balance at the end (in shares) at Sep. 30, 2021		31,050,000		7,762,500
Balance at the beginning at Mar. 31, 2021		$ 310,500,000		$ 776		(18,883,971)	(18,883,195)
Balance at the beginning (in shares) at Mar. 31, 2021		31,050,000		7,762,500
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)						(4,191,105)	(4,191,105)
Balance at the end at Jun. 30, 2021		$ 310,500,000		$ 776		(23,075,076)	(23,074,300)
Balance at the end (in shares) at Jun. 30, 2021		31,050,000		7,762,500
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			$ 906,545			1,133,181	1,133,181
Balance at the end at Sep. 30, 2021		$ 310,500,000		$ 776		$ (21,941,895)	$ (21,941,119)
Balance at the end (in shares) at Sep. 30, 2021		31,050,000		7,762,500

Condensed Statement of Change_2

Condensed Statement of Changes in Stockholders' Equity (Parenthetical)	3 Months Ended
	Mar. 31, 2021shares
Class A Common Stock
Number of units sold	31,050,000

Condensed Statement of Cash Flo

Condensed Statement of Cash Flows	9 Months Ended
Condensed Statement of Cash Flows	Sep. 30, 2021USD ($)
Cash Flows used in Operating Activities:
Net loss	$ (1,490,551)
Adjustments to reconcile net income to net cash used in operating activities:
Unrealized gain on marketable securities held in Trust Account	(38,740)
Change in fair value of warrant liabilities	93,677
Changes in operating assets and liabilities:
Prepaid expenses	(462,362)
Accrued expenses	538,673
Net cash used in operating activities	(1,359,303)
Cash Flows from Investing Activities:
Investment of cash in Trust Account	(310,500,000)
Net cash used in investing activities	(310,500,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid	304,710,744
Proceeds from the sale of Private Placements Warrants	8,210,000
Proceeds from promissory note - related party	300,000
Repayment of promissory note - related party	(300,000)
Payment of offering costs	(343,045)
Net cash provided by financing activities	312,577,699
Net Change in Cash	718,396
Cash - Beginning of period	20,000
Cash - End of period	738,396
Supplemental cash flow information:
Cash paid for income taxes	0
Non-Cash investing and financing activities:
Initial fair value of warrant liability	11,605,766
Deferred offering cost included in accrued offering cost	70,000
Accretion of Class A common stock subject to possible redemption as restated due to the treatment of Class A common stock subject to possible redemption (see note 2)	$ 24,630,303

ORGANIZATION AND PLANS OF BUSIN

ORGANIZATION AND PLANS OF BUSINESS OPERATIONS	9 Months Ended
ORGANIZATION AND PLANS OF BUSINESS OPERATIONS	Sep. 30, 2021
ORGANIZATION AND PLANS OF BUSINESS OPERATIONS
ORGANIZATION AND PLANS OF BUSINESS OPERATIONS	NOTE 1. ORGANIZATION AND PLANS OF BUSINESS OPERATIONS Organization and General Science Strategic Acquisition Corp. Alpha (the “Company”) was incorporated in Delaware on October 22, 2020. The Company is a blank check company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (a “Business Combination”). The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Sponsor and Initial Financing As of September 30, 2021, the Company had not commenced any operations. All activity through September 30, 2021 relates to the Company’s formation, the initial public offering (the “Initial Public Offering”), which is described below, and identifying a target for a Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering, and non-operating income or expenses from the change in fair value of warrant liabilities. The registration statements for the Initial Public Offering were declared effective on January 25, 2021. On January 28, 2021, the Company consummated the Initial Public Offering of 31,050,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), which includes the exercise by the underwriter of its over-allotment option in the amount of 4,050,000 Units, at $10.00 per Unit, generating gross proceeds of $310,500,000, which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 5,473,333 warrants (each, a “Private Placement Warrant” and, collectively, the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to SSAC Alpha Sponsor, LLC (the “Sponsor”), generating gross proceeds of $8,210,000, which is described in Note 5. Transaction costs amounted to $17,495,500, consisting of $6,210,000 of underwriting fees, $10,867,500 of deferred underwriting fees and $418,000 of other offering costs. In addition, cash of approximately $2,300,000 was held outside of the Trust Account (as defined below) and is available for the payment of offering costs and for working capital purposes. The Trust Account Following the closing of the Initial Public Offering on January 28, 2021, an amount of $310,500,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”). The funds in the Trust Account will be invested only in U.S. government treasury bills with a maturity of 185 days or less or in money market funds investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 under the Investment Company Act of 1940, as amended. The Company will not be permitted to withdraw any of the principal or interest held in the Trust Account except for the withdrawal of interest to pay taxes, if any. The funds held in the Trust Account will not otherwise be released from the trust account until the earliest of: (1) the Company’s completion of a Business Combination; (2) the redemption of any Public Shares properly submitted in connection with a stockholder vote to amend the Company’s amended and restated certificate of incorporation (A) to modify the substance or timing of the Company’s obligation to allow redemption in connection with a Business Combination or to redeem 100% of the Company’s Public Shares if the Company does not complete a Business Combination on or before January 28, 2023 or (B) with respect to any other provision relating to stockholders’ rights or pre-initial business combination activity; and (3) the redemption of the Company’s Public Shares if the Company has not completed a Business Combination on or before January 28, 2023, subject to applicable law. Based on current interest rates, the Company expects that interest earned on the trust account will be sufficient to pay taxes. Business Combination The Company’s management has broad discretion with respect to the specific application of the net proceeds from the Initial Public Offering, although substantially all of the net proceeds from the Initial Public Offering are intended to be generally applied toward consummating a Business Combination with (or acquisition of) a Target Business. As used herein, “Target Business” means one or more target businesses that together have an aggregate fair market value equal to at least 80% of the value of the assets held in the Trust Account (excluding taxes payable on the interest earned on the Trust Account) at the time of the signing of a definitive agreement in connection with a Business Combination. Furthermore, there is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide its public stockholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination, either (i) in connection with a stockholder meeting called to approve such Business Combination or (ii) by means of a tender offer. The public stockholders will be entitled to redeem their shares for a pro rata portion of the amount held in the Trust Account, calculated as of two business days prior to the completion of a Business Combination, including any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations. The per-share amount to be distributed to the public stockholders who redeem their shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriter (as discussed in Note 7). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The decision as to whether the Company will seek stockholder approval of a Business Combination or will allow stockholders to sell their shares in a tender offer will be made by the Company, in its sole discretion, and will be based on a variety of factors such as the timing of the transaction and whether the terms of the transaction would otherwise require the Company to seek stockholder approval unless a vote is required by law or stock exchange listing requirements. If the Company seeks stockholder approval, it will complete its Business Combination only if a majority of the shares of common stock voted are voted in favor of a Business Combination. However, in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001 upon consummation of a Business Combination. In such case, the Company would not proceed with the redemption of its Public Shares and the related Business Combination, and instead may search for an alternate Business Combination. The Company will have until January 28, 2023 to complete its initial Business Combination. If the Company does not complete a Business Combination by such date (or such longer period as provided in an amendment to the Company’s amended and restated certificate of incorporation approved by its stockholders (an “Extension Period”)), it shall (i) cease all operations except for the purposes of winding up; (ii) as promptly as reasonably possible but not more than 10 business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest (less up to $100,000 of interest to pay dissolution expenses and which interest shall be net of taxes payable), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any); and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and its board of directors, liquidate and dissolve, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete its initial Business Combination by January 28, 2023 or during any Extension Period. The initial stockholders have entered into a letter agreement with the Company, pursuant to which they have waived their rights to liquidating distributions from the Trust Account with respect to their Founder Shares (as defined in Note 6) if the Company fails to complete its initial Business Combination by January 28, 2023 or during any Extension Period. However, if the initial stockholders acquire Public Shares, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete its initial Business Combination by January 28, 2023 or during any Extension Period. The Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party (other than the Company’s independent auditors) for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (1) $10.00 per Public Share or (2) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, due to reductions in value of the trust assets, in each case net of the amount of interest which may be withdrawn to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. In the event that an executed waiver is deemed to be unenforceable against a third party, then the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to have all third parties, including, but not limited to, all vendors, service providers (other than its independent registered public accounting firm), prospective target businesses and other entities with which the Company does business execute agreements with the Company waiving any right, title, interest or claims of any kind in or to any monies held in the Trust Account. Liquidity and Capital Resources As of September 30, 2021, the Company had $738,396 cash held outside of the Trust Account and working capital of $737,084. The Company’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $25,000 from the Sponsor to cover certain offering costs on the Company’s behalf in exchange for the issuance of Founder Shares (as discussed in Note 6), and a loan from the Sponsor of $300,000 under the Promissory Note (as discussed in Note 6). The Company repaid the Promissory Note in full on February 2, 2021. Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the private placement held outside of the Trust Account. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (as discussed in Note 6). As of September 30, 2021, there were no working capital loans outstanding. Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity to meet its needs through the earlier of the consummation of a Business Combination or one year from the date the financial statements are issued. Over this time period, the Company will use these funds to pay existing accounts payable, identify and evaluate prospective initial Business Combination candidates, perform due diligence on prospective target businesses, pay for travel expenditures, select a target business to merge with or acquire, and structure, negotiate and consummate the Business Combination.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	9 Months Ended
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	Sep. 30, 2021
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS In connection with the preparation of the Company’s financial statements as of September 30, 2021, management identified errors made in its historical financial statements where, at the closing of the Company’s Initial Public Offering, the Company improperly valued its Class A common stock subject to possible redemption. The Company previously determined the Class A common stock subject to possible redemption to be equal to the redemption value, while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Management determined that the Public Shares underlying the Units issued during the Initial Public Offering can be redeemed or become redeemable subject to the occurrence of future events considered outside the Company’s control. Therefore, management concluded that the redemption value should include all shares of Class A common stock subject to possible redemption, resulting in the Class A common stock subject to possible redemption being equal to their redemption value. As a result, management has noted a reclassification error related to temporary equity and permanent equity. This resulted in a restatement of the initial carrying value of the Class A common stock subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A common stock. In connection with the change in presentation for the Class A common stock subject to possible redemption, the Company also restated its income (loss) per ordinary share calculation to allocate net income (loss) evenly to Class A and Class B common stock. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of common stock share pro rata in the income (loss) of the Company. The restatements do not result in any changes in the Company’s total assets, liabilities or operating results. The impact of the restatement on the Company’s financial statements is reflected in the following table. As Previously Balance Sheet as of January 28, 2021 (audited) Reported Adjustment As Restated Class A common stock subject to possible redemption $ 284,624,724 $ 25,875,276 $ 310,500,000 Class A common stock $ 259 $ (259) $ — Class B common stock $ 777 $ — $ 777 Additional paid-in capital $ 5,424,718 $ (5,424,718) $ — Accumulated deficit $ (425,744) $ (20,450,299) $ (20,876,043) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (25,875,276) $ (20,875,266) Number of shares subject to redemption 28,462,472 2,587,528 31,050,000 Condensed Balance Sheet as of March 31, 2021 (unaudited) Class A common stock subject to possible redemption $ 286,616,795 $ 23,883,205 $ 310,500,000 Class A common stock $ 239 $ (239) $ — Class B common stock $ 776 $ — $ 776 Additional paid-in capital $ 3,436,621 $ (3,436,621) $ — Accumulated deficit $ 1,562,374 $ (20,446,345) $ (18,883,971) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (23,883,205) $ (18,883,195) Number of shares subject to redemption 28,659,098 2,390,902 31,050,000 Condensed Balance Sheet as of June 30, 2021 (unaudited) Class A common stocksubject to possible redemption $ 282,425,690 $ 28,074,310 $ 310,500,000 Class A common stock $ 281 $ (281) $ — Class B common stock $ 776 $ — $ 776 Additional paid-in capital $ 7,627,684 $ (7,627,684) $ — Accumulated deficit $ (2,628,731) $ (20,446,345) $ (23,075,076) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (28,074,310) $ (23,074,300) Number of shares subject to redemption 28,240,098 2,809,902 31,050,000 As Previously Reported Adjustment As Restated Condensed Statement of Operations for the Three Months Ended March 31, 2021 (unaudited) Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 28,462,472 (7,307,527) 21,154,945 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 0.05 $ 0.05 Basic and diluted weighted average shares outstanding, Non-redeemable common stock 9,230,019 (1,790,184) 7,439,835 Basic and diluted net income per share, Non-redeemable common stock $ 0.17 $ (0.12) $ 0.05 Condensed Statement of Operations for the Three Months Ended June 30, 2021 (unaudited) Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 28,659,098 2,390,902 31,050,000 Basic and diluted net income per share common stock subject to possible redemption $ 0.00 (0.11) $ (0.11) Basic and diluted weighted average shares outstanding, Non-redeemable common stock 10,153,402 (2,390,902) 7,762,500 Basic and diluted net loss per share, Non-redeemable common stock $ (0.41) $ 0.30 $ (0.11) Condensed Statement of Operations for the Six Months Ended June 30, 2021 (unaudited) Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 28,579,419 2,476,946 26,102,473 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 (0.08) $ (0.08) Basic and diluted weighted average shares outstanding, Non-redeemable common stock 9,694,261 (2,093,093) 7,601,168 Basic and diluted net income per share, Non-redeemable common stock $ (0.27) $ 0.19 $ (0.08) Condensed Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited) Non-Cash investing and financing activities: Change in value of Class A common stock subject to possible redemption $ 1,992,075 $ (1,992,075) $ — Accretion of Class A common stock subject to possible redemption $ — $ 24,630,303 $ 24,630,303 Condensed Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited) Non-Cash investing and financing activities: Change in value of Class A common stock subject to possible redemption $ (2,199,030) $ 2,199,030 $ — Accretion of Class A common stock subject to possible redemption $ — $ 24,630,303 $ 24,630,303

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Such changes are reflected in additional paid-in capital, or in the absence of additional capital, in accumulated deficit. At September 30, 2021, the Class A common stock reflected in the condensed balance sheet is reconciled in the following table: Gross proceeds 310,500,000 Less: Proceeds allocated to public warrants (7,555,500) Class A common stock issuance costs (17,074,803) Add: Accretion of carrying value to redemption value 24,630,303 Class A common stock subject to possible redemption, September 30, 2021 310,500,000 Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 as filed with the SEC on April 7, 2021, which contains the audited financial statements and notes thereto. The financial information as of December 31, 2020 is derived from the audited financial statements presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future interim periods. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the JOBS Act, and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is either not an emerging growth company or an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Cash equivalents consist of mutual funds. The Company did not have any cash equivalents as of September 30, 2021 and December 31, 2020. Offering Costs Offering costs consist of legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Initial Public Offering. These costs, together with the upfront underwriting discounts, the deferred underwriting commissions and the financial advisory fee in connection with the Initial Public Offering were charged to stockholders’ equity and warrants exercisable for Class A common stock upon the completion of the Initial Public Offering. Approximately $17.1 million of the offering costs were related to the issuance of Class A common stock and charged to stockholders’ equity and approximately $0.4 million of the offering costs were related to the warrant liabilities and charged to the condensed statement of operations. Marketable Securities Held in Trust Account At September 30, 2021, substantially all of the assets held in the Trust Account were held in money market funds which invest in United States Treasury securities. Through September 30, 2021, the Company has not withdrawn any monies from the Trust Account. Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statements recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has been subject to income tax examinations by major taxing authorities since inception. On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) into law. The CARES Act includes several significant business tax provisions that, among other things, would eliminate the taxable income limit for certain net operating losses (“NOL”) and allow businesses to carry back NOLs arising in 2018, 2019 and 2020 to the five prior years, suspend the excess business loss rules, accelerate refunds of previously generated corporate alternative minimum tax credits, generally loosen the business interest limitation under section 163(j) of the Internal Revenue Code of 1986, as amended, from 30 percent to 50 percent among other technical corrections included in the Tax Cuts and Jobs Act tax provisions. The Company does not believe that the CARES Act will have a significant impact on Company’s financial position or statement of operations. Net Income (Loss) per Share Net income (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Shares of common stock subject to possible redemption at September 30, 2021, which are not currently redeemable and are not redeemable at fair value, have been excluded from the calculation of basic net loss per common share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of the warrants sold in the Initial Public Offering and the private placement to purchase an aggregate of 15,823,333 shares in the calculation of diluted loss per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. As a result, diluted net loss per common share is the same as basic net loss per common share for the periods presented. The Company’s statement of operations includes a presentation of net earnings (loss) per share of common stock subject to possible redemption and allocates the net income (loss) into the two classes of stock in calculating net earnings (loss) per Net earnings (loss) per common share, basic and diluted, for Class A redeemable common stock is calculated by dividing the net loss by the weighted average number of Class A common stock subject to possible redemption outstanding since original issuance. Net loss per share, basic and diluted, for Class B non-redeemable common stock is calculated by dividing the net loss by the weighted average number of Class B non-redeemable common stock outstanding for the period. Class B non-redeemable common stock includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net earnings (loss) per common share (in dollars, except per share amounts): Nine months Three Months Ended Ended September 30, September 30, 2021 2021 Class A Common Stock subject to possible redemption Numerator: Earnings (loss) attributable to Class A Common Stock subject to possible redemption Net income (loss) $ 906,545 $ (1,168,388) Net earnings (loss) attributable to Class A Common Stock subject to possible redemption $ 906,545 $ (1,168,388) Denominator: Weighted average Class A Common Stock subject to possible redemption Basic and diluted weighted average shares outstanding, Class A Common Stock subject to possible redemption 31,050,000 27,763,686 Basic and diluted net earnings (loss) per share, Class A Common Stock subject to possible redemption $ 0.03 $ (0.04) Non-Redeemable Class B Common Stock Numerator: Net earnings (loss) minus net earnings Net earnings (loss) $ 226,636 $ (322,162) Non-redeemable net earnings (loss) $ 226,636 (322,162) Denominator: Weighted average Non-Redeemable Class B Common Stock Basic and diluted weighted average shares outstanding, Non-Redeemable Class B Common Stock 7,762,500 7,655,338 Basic and diluted net earnings (loss) per share, Non-Redeemable Class B Common Stock $ 0.03 $ (0.04) Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement” (“ASC 820”), approximates the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature. Warrants Exercisable for Class A Common Stock The Company accounted for the 15,823,333 warrants issued in connection with the Initial Public Offering and the Private Placement Warrants (collectively, the “Warrants”) as either equity-classified or liability-classified instruments based on an assessment of the Warrant’s specific terms and applicable authoritative guidance in ASC 480 and ASC 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. ASU 2020-06 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed financial statements.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	9 Months Ended
INITIAL PUBLIC OFFERING	Sep. 30, 2021
INITIAL PUBLIC OFFERING
INITIAL PUBLIC OFFERING	NOTE 4. INITIAL PUBLIC OFFERING On January 28, 2021, pursuant to the Initial Public Offering, the Company sold 31,050,000 Units, which includes the full exercise by the underwriter of its over-allotment option in the amount of 4,050,000 Units, at a price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one

PRIVATE PLACEMENT

PRIVATE PLACEMENT	9 Months Ended
PRIVATE PLACEMENT	Sep. 30, 2021
PRIVATE PLACEMENT
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 5,473,333 Private Placement Warrants, at a price of $1.50 per Private Placement Warrant, for an aggregate purchase price of $8,210,000 in a private placement. Each Private Placement Warrant is exercisable to purchase one share of Class A common stock at an exercise price of $11.50 per share. $6,210,000 of the proceeds from the Private Placement Warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination by January 28, 2023 or during any Extension Period, the proceeds of the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless. There will be no redemption rights or liquidating distributions from the Trust Account with respect to the Private Placement Warrants.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On October 29, 2020, the Sponsor purchased 6,468,750 Founder Shares (as defined below) for an aggregate purchase price of $25,000. On January 25, 2021, the Company effected a stock dividend of 1,293,750 shares of Class B common stock to holders of Class B common stock on a pro rata basis based on their holdings, resulting in the Company’s initial stockholders holding an aggregate of 7,762,500 Founder Shares. The initial stockholders have agreed, subject to limited exceptions, not to transfer, assign or sell any of their Class B common stock or Class A common stock received upon conversion thereof (together, “Founder Shares”) until the earlier of: (A) one year after the completion of a Business Combination; and (B) subsequent to a Business Combination (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, rights issuances, consolidations, reorganizations, recapitalizations and other similar transactions) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination or (y) the date on which the Company completes a liquidation, merger, share exchange, reorganization or other similar transaction that results in all of the Company’s public stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On October 29, 2020, the Sponsor agreed to loan the Company an aggregate of up to $300,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note (the “Promissory Note”). The Promissory Note was non-interest bearing and payable on the earlier of December 31, 2021 or the completion of the Initial Public Offering. The outstanding balance under the Promissory Note of $300,000 remained outstanding at the closing of the Initial Public Offering on January 28, 2021. On February 2, 2021, the Company repaid the Promissory Note in full. Administrative Services Agreement The Company agreed, commencing on January 26, 2021 through the earlier of the Company’s consummation of a Business Combination and its liquidation, to pay an affiliate of the Sponsor a total of $10,000 per month for office space, administrative and support services. Related Party Loans In order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). Such Working Capital Loans would be evidenced by promissory notes. The notes may be repaid upon completion of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of notes may be converted upon completion of a Business Combination into warrants at a price of $1.50 per warrant. Such warrants would be identical to the Private Placement Warrants. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans.

COMMITMENTS

COMMITMENTS	9 Months Ended
COMMITMENTS	Sep. 30, 2021
COMMITMENTS
COMMITMENTS	NOTE 7. COMMITMENTS Registration Rights The holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued on conversion of Working Capital Loans (and any Class A common stock issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement signed in conjunction with the Initial Public Offering requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to the Company’s Class A common stock). The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until termination of the applicable lock-up period. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $10,867,500 in the aggregate. The deferred fee will be waived by the underwriters in the event that the Company does not complete a Business Combination, subject to the terms of the underwriting agreement by January 28, 2023.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
STOCKHOLDERS' EQUITY	Sep. 30, 2021
STOCKHOLDERS' EQUITY
STOCKHOLDERS' EQUITY	Preferred Stock outstanding Common Stock Class A Common Stock issued Class B Common Stock issued Holders of Class B common stock have the right to elect all of the Company’s directors prior to a Business Combination. Holders of Class A common stock and Class B common stock will vote together as a single class on all other matters submitted to a vote of stockholders except as required by law. The Class B common stock will automatically convert into Class A common stock at the time of the completion of a Business Combination, or earlier at the option of the holder, on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which Founder Shares will convert into Class A common stock will be adjusted (subject to waiver by holders of a majority of the Class B common stock) so that the number of shares of Class A common stock issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of the common stock issued and outstanding upon completion of the Initial Public Offering plus the number of shares of Class A common stock and equity-linked securities issued or deemed issued in connection with a Business Combination, excluding any shares of Class A common stock or equity-linked securities issued, or to be issued, to any seller in a Business Combination.

WARRANTS

WARRANTS	9 Months Ended
WARRANTS	Sep. 30, 2021
WARRANTS
WARRANTS	NOTE 9. WARRANTS Warrants If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement governing the Warrants (the “Warrant Agreement”). The exercise price and number of shares of Class A common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However except as described below, the warrants will not be adjusted for issuances of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of the warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution form the Company’s assets held outside the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of the Company’s initial Business Combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the completion of the Company’s initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of shares of the Company’s Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummate a Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price described below under “Redemption of warrants when the price per share of the Company’s Class A common stock equals or exceeds $18.00” and “Redemption of warrants when the price per share of the Company’s Class A common stock equals or exceeds $10.00” will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price described below under “Redemption of warrants when the price per share of the Company’s Class A common stock equals or exceeds $10.00” will be adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price. The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration or a valid exemption from registration is available. No Public Warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their Public Warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption from registration is available. The Company has agreed that as soon as practicable, but in no event later than 15 business days, after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement registering the issuance, under the Securities Act, of the Class A common stock issuable upon exercise of the Public Warrants. The Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the Public Warrants in accordance with the provisions of the Warrant Agreement. Notwithstanding the above, if the Class A common stock is, at the time of any exercise of a Public Warrant, not listed on a national securities exchange such that they do not satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their Public Warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of warrants when the price per share of the Company’s Class A common stock equals or exceeds $18.00. Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $0.01 per Public Warrant; ● upon not less than 30 days ’ prior written notice of redemption to each warrant holder; and ● if, and only if, the last reported sale price of shares of the Class A common stock for any 20 trading days within a 30 -trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders (the “Reference Value”) equals or exceeds $18.00 per share (as adjusted for adjustments to the number of shares issuable upon exercise or the exercise price of a warrant). Redemption of warrants when the price per share of the Company’s Class A common stock equals or exceeds $10.00. Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at $0.10 per warrant upon a minimum of 30 days ’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares based on the redemption date and the “fair market value” of the Class A common stock; ● if, and only if, the Reference Value equals or exceeds $10.00 per share (as adjusted); and ● if the Reference Value is less than $18.00 per share (as adjusted), the Private Placement Warrants must also be concurrently called for redemption on the same terms as the outstanding Public Warrants. If and when the Public Warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. The Private Placement Warrants are identical to the Public Warrants underlying the Units that were sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A common stock issuable upon the exercise of the Private Placement Warrants are not transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants are exercisable on a cashless basis and are non-redeemable, except as described above, so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants are redeemable by the Company and are exercisable by such holders on the same basis as the Public Warrants. The Warrants are not considered to be indexed to the Company’s stock price. In accordance with ASC 815, the warrants were classified as a liability in the total amount of $11.6 million at January 28, 2021. In addition, the warrants must be valued every reporting period and adjusted to market with the increase or decrease being adjusted through earnings. As of September 30, 2021 the fair value of the warrant liability was $11.7 million.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
FAIR VALUE MEASUREMENTS	Sep. 30, 2021
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS	NOTE 10. FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. Level 1 assets and liabilities at fair value is comprised of Cash, Cash held in the Trust Account and Public Warrants. The Company has no other Level 1 assets or liabilities at fair value and no Level 2 assets or liabilities at fair value at September 30, 2021 and December 31, 2020. The Company has warrants exercisable for Class A common stock with a fair value of $11,699,443 and $0 as of September 30, 2021 and December 31, 2020, respectively. The Private Placement Warrants are classified as Level 3 based on a valuation model that utilizes both observable and unobservable inputs. Observable inputs include market prices of warrants issued by other special purpose acquisition companies and unobservable inputs include model adjustments for valuation uncertainty pertaining to the probability of the Company consummating a Business Combination. The Company transferred the fair value of Public Warrants from a Level 3 measurement to a Level 1 fair value measurement during the nine month periods ended September 30, 2021. The following table provides a summary of the changes in fair value of the Company’s Level 3 assets and liabilities for the nine months ended September 30, 2021. There were no transfers to/from Levels 1, 2 and 3 during the three months ended September 30, 2021. Private Placement Warrants Exercisable for Class A common stock Public Warrants Warrant Liabilities Balance December 31, 2020 $ — $ — $ — Initial Fair Value at January 28, 2021 4,050,266 7,555,500 11,605,766 Change in Fair Value 19,157 74,520 93,677 Transfer to Level 1 — (7,630,020) (7,630,020) Fair Value as of September 30, 2021 $ 4,069,423 $ — $ 4,069,423 The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2021 and December 31, 2020, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: September 30, December 31, Description Level 2021 2020 Assets: Marketable securities held in Trust Account 1 $ 310,538,740 $ — Liabilities: Public warrants 1 $ 7,630,020 $ — Private warrants 3 $ 4,069,423 $ — The Warrants were initially valued using a Monte Carlo simulation model, with the observable assumptions as provided in the table below. Significant increases in the expected stock prices and expected liquidity would result in a significantly higher fair value measurement. Significant increases in either the probability or severity of default of the host instrument would result in a significantly lower fair value measurement. The measurement of the Public Warrants after the detachment of the Public Warrants from the Units is classified as Level 1 due to the use of an observable market quote in an active market. For periods subsequent to the detachment of the Public Warrants from the Units, the closing price of the Public Warrant was used as the fair value for the Public Warrants as of each relevant date. As of As of January 28, September 30, 2021 2021 Stock price on valuation date $ 9.76 $ 9.71 Exercise price $ 11.50 $ 11.50 Term (years) 5.93 5.50 Expected volatility 14.0 % 12.9 % Weighted average risk-free interest rate 0.57 % 1.06 % Trials 400 400

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Class A Common Stock Subject to Possible Redemption	Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Such changes are reflected in additional paid-in capital, or in the absence of additional capital, in accumulated deficit. At September 30, 2021, the Class A common stock reflected in the condensed balance sheet is reconciled in the following table: Gross proceeds 310,500,000 Less: Proceeds allocated to public warrants (7,555,500) Class A common stock issuance costs (17,074,803) Add: Accretion of carrying value to redemption value 24,630,303 Class A common stock subject to possible redemption, September 30, 2021 310,500,000
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 as filed with the SEC on April 7, 2021, which contains the audited financial statements and notes thereto. The financial information as of December 31, 2020 is derived from the audited financial statements presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future interim periods.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the JOBS Act, and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is either not an emerging growth company or an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of the condensed financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Cash equivalents consist of mutual funds. The Company did not have any cash equivalents as of September 30, 2021 and December 31, 2020.
Offering Costs	Offering Costs Offering costs consist of legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Initial Public Offering. These costs, together with the upfront underwriting discounts, the deferred underwriting commissions and the financial advisory fee in connection with the Initial Public Offering were charged to stockholders’ equity and warrants exercisable for Class A common stock upon the completion of the Initial Public Offering. Approximately $17.1 million of the offering costs were related to the issuance of Class A common stock and charged to stockholders’ equity and approximately $0.4 million of the offering costs were related to the warrant liabilities and charged to the condensed statement of operations.
Marketable Securities Held in Trust Account	Marketable Securities Held in Trust Account At September 30, 2021, substantially all of the assets held in the Trust Account were held in money market funds which invest in United States Treasury securities. Through September 30, 2021, the Company has not withdrawn any monies from the Trust Account.
Income Taxes	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes” (“ASC 740”). Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statements recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has been subject to income tax examinations by major taxing authorities since inception. On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) into law. The CARES Act includes several significant business tax provisions that, among other things, would eliminate the taxable income limit for certain net operating losses (“NOL”) and allow businesses to carry back NOLs arising in 2018, 2019 and 2020 to the five prior years, suspend the excess business loss rules, accelerate refunds of previously generated corporate alternative minimum tax credits, generally loosen the business interest limitation under section 163(j) of the Internal Revenue Code of 1986, as amended, from 30 percent to 50 percent among other technical corrections included in the Tax Cuts and Jobs Act tax provisions. The Company does not believe that the CARES Act will have a significant impact on Company’s financial position or statement of operations.
Net Income (Loss) per Share	Net Income (Loss) per Share Net income (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Shares of common stock subject to possible redemption at September 30, 2021, which are not currently redeemable and are not redeemable at fair value, have been excluded from the calculation of basic net loss per common share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of the warrants sold in the Initial Public Offering and the private placement to purchase an aggregate of 15,823,333 shares in the calculation of diluted loss per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. As a result, diluted net loss per common share is the same as basic net loss per common share for the periods presented. The Company’s statement of operations includes a presentation of net earnings (loss) per share of common stock subject to possible redemption and allocates the net income (loss) into the two classes of stock in calculating net earnings (loss) per Net earnings (loss) per common share, basic and diluted, for Class A redeemable common stock is calculated by dividing the net loss by the weighted average number of Class A common stock subject to possible redemption outstanding since original issuance. Net loss per share, basic and diluted, for Class B non-redeemable common stock is calculated by dividing the net loss by the weighted average number of Class B non-redeemable common stock outstanding for the period. Class B non-redeemable common stock includes the Founder Shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. The following table reflects the calculation of basic and diluted net earnings (loss) per common share (in dollars, except per share amounts): Nine months Three Months Ended Ended September 30, September 30, 2021 2021 Class A Common Stock subject to possible redemption Numerator: Earnings (loss) attributable to Class A Common Stock subject to possible redemption Net income (loss) $ 906,545 $ (1,168,388) Net earnings (loss) attributable to Class A Common Stock subject to possible redemption $ 906,545 $ (1,168,388) Denominator: Weighted average Class A Common Stock subject to possible redemption Basic and diluted weighted average shares outstanding, Class A Common Stock subject to possible redemption 31,050,000 27,763,686 Basic and diluted net earnings (loss) per share, Class A Common Stock subject to possible redemption $ 0.03 $ (0.04) Non-Redeemable Class B Common Stock Numerator: Net earnings (loss) minus net earnings Net earnings (loss) $ 226,636 $ (322,162) Non-redeemable net earnings (loss) $ 226,636 (322,162) Denominator: Weighted average Non-Redeemable Class B Common Stock Basic and diluted weighted average shares outstanding, Non-Redeemable Class B Common Stock 7,762,500 7,655,338 Basic and diluted net earnings (loss) per share, Non-Redeemable Class B Common Stock $ 0.03 $ (0.04)
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement” (“ASC 820”), approximates the carrying amounts represented in the accompanying condensed balance sheets, primarily due to their short-term nature.
Warrants Exercisable for Class A Common Stock	Warrants Exercisable for Class A Common Stock The Company accounted for the 15,823,333 warrants issued in connection with the Initial Public Offering and the Private Placement Warrants (collectively, the “Warrants”) as either equity-classified or liability-classified instruments based on an assessment of the Warrant’s specific terms and applicable authoritative guidance in ASC 480 and ASC 815, “Derivatives and Hedging” (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU No. 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. ASU 2020-06 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows. Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed financial statements.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2021
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Schedule of impact of the revision on financial statements	As Previously Balance Sheet as of January 28, 2021 (audited) Reported Adjustment As Restated Class A common stock subject to possible redemption $ 284,624,724 $ 25,875,276 $ 310,500,000 Class A common stock $ 259 $ (259) $ — Class B common stock $ 777 $ — $ 777 Additional paid-in capital $ 5,424,718 $ (5,424,718) $ — Accumulated deficit $ (425,744) $ (20,450,299) $ (20,876,043) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (25,875,276) $ (20,875,266) Number of shares subject to redemption 28,462,472 2,587,528 31,050,000 Condensed Balance Sheet as of March 31, 2021 (unaudited) Class A common stock subject to possible redemption $ 286,616,795 $ 23,883,205 $ 310,500,000 Class A common stock $ 239 $ (239) $ — Class B common stock $ 776 $ — $ 776 Additional paid-in capital $ 3,436,621 $ (3,436,621) $ — Accumulated deficit $ 1,562,374 $ (20,446,345) $ (18,883,971) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (23,883,205) $ (18,883,195) Number of shares subject to redemption 28,659,098 2,390,902 31,050,000 Condensed Balance Sheet as of June 30, 2021 (unaudited) Class A common stocksubject to possible redemption $ 282,425,690 $ 28,074,310 $ 310,500,000 Class A common stock $ 281 $ (281) $ — Class B common stock $ 776 $ — $ 776 Additional paid-in capital $ 7,627,684 $ (7,627,684) $ — Accumulated deficit $ (2,628,731) $ (20,446,345) $ (23,075,076) Total Shareholders’ Equity (Deficit) $ 5,000,010 $ (28,074,310) $ (23,074,300) Number of shares subject to redemption 28,240,098 2,809,902 31,050,000 As Previously Reported Adjustment As Restated Condensed Statement of Operations for the Three Months Ended March 31, 2021 (unaudited) Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 28,462,472 (7,307,527) 21,154,945 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 0.05 $ 0.05 Basic and diluted weighted average shares outstanding, Non-redeemable common stock 9,230,019 (1,790,184) 7,439,835 Basic and diluted net income per share, Non-redeemable common stock $ 0.17 $ (0.12) $ 0.05 Condensed Statement of Operations for the Three Months Ended June 30, 2021 (unaudited) Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 28,659,098 2,390,902 31,050,000 Basic and diluted net income per share common stock subject to possible redemption $ 0.00 (0.11) $ (0.11) Basic and diluted weighted average shares outstanding, Non-redeemable common stock 10,153,402 (2,390,902) 7,762,500 Basic and diluted net loss per share, Non-redeemable common stock $ (0.41) $ 0.30 $ (0.11) Condensed Statement of Operations for the Six Months Ended June 30, 2021 (unaudited) Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 28,579,419 2,476,946 26,102,473 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 (0.08) $ (0.08) Basic and diluted weighted average shares outstanding, Non-redeemable common stock 9,694,261 (2,093,093) 7,601,168 Basic and diluted net income per share, Non-redeemable common stock $ (0.27) $ 0.19 $ (0.08) Condensed Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited) Non-Cash investing and financing activities: Change in value of Class A common stock subject to possible redemption $ 1,992,075 $ (1,992,075) $ — Accretion of Class A common stock subject to possible redemption $ — $ 24,630,303 $ 24,630,303 Condensed Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited) Non-Cash investing and financing activities: Change in value of Class A common stock subject to possible redemption $ (2,199,030) $ 2,199,030 $ — Accretion of Class A common stock subject to possible redemption $ — $ 24,630,303 $ 24,630,303

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of reconciliation of class A common stock subject to possible redemption	Gross proceeds 310,500,000 Less: Proceeds allocated to public warrants (7,555,500) Class A common stock issuance costs (17,074,803) Add: Accretion of carrying value to redemption value 24,630,303 Class A common stock subject to possible redemption, September 30, 2021 310,500,000
Schedule of basic and diluted income per common share	Nine months Three Months Ended Ended September 30, September 30, 2021 2021 Class A Common Stock subject to possible redemption Numerator: Earnings (loss) attributable to Class A Common Stock subject to possible redemption Net income (loss) $ 906,545 $ (1,168,388) Net earnings (loss) attributable to Class A Common Stock subject to possible redemption $ 906,545 $ (1,168,388) Denominator: Weighted average Class A Common Stock subject to possible redemption Basic and diluted weighted average shares outstanding, Class A Common Stock subject to possible redemption 31,050,000 27,763,686 Basic and diluted net earnings (loss) per share, Class A Common Stock subject to possible redemption $ 0.03 $ (0.04) Non-Redeemable Class B Common Stock Numerator: Net earnings (loss) minus net earnings Net earnings (loss) $ 226,636 $ (322,162) Non-redeemable net earnings (loss) $ 226,636 (322,162) Denominator: Weighted average Non-Redeemable Class B Common Stock Basic and diluted weighted average shares outstanding, Non-Redeemable Class B Common Stock 7,762,500 7,655,338 Basic and diluted net earnings (loss) per share, Non-Redeemable Class B Common Stock $ 0.03 $ (0.04)

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2021
FAIR VALUE MEASUREMENTS
Schedule of change in the fair value of the warrant liabilities	Private Placement Warrants Exercisable for Class A common stock Public Warrants Warrant Liabilities Balance December 31, 2020 $ — $ — $ — Initial Fair Value at January 28, 2021 4,050,266 7,555,500 11,605,766 Change in Fair Value 19,157 74,520 93,677 Transfer to Level 1 — (7,630,020) (7,630,020) Fair Value as of September 30, 2021 $ 4,069,423 $ — $ 4,069,423
Schedule of Company's assets that are measured at fair value on a recurring basis	September 30, December 31, Description Level 2021 2020 Assets: Marketable securities held in Trust Account 1 $ 310,538,740 $ — Liabilities: Public warrants 1 $ 7,630,020 $ — Private warrants 3 $ 4,069,423 $ —
Schedule of quantitative information regarding Level 3 fair value measurements inputs	As of As of January 28, September 30, 2021 2021 Stock price on valuation date $ 9.76 $ 9.71 Exercise price $ 11.50 $ 11.50 Term (years) 5.93 5.50 Expected volatility 14.0 % 12.9 % Weighted average risk-free interest rate 0.57 % 1.06 % Trials 400 400

ORGANIZATION AND PLANS OF BUS_2

ORGANIZATION AND PLANS OF BUSINESS OPERATIONS (Details)	Jan. 28, 2021USD ($)$ / sharesshares	Oct. 29, 2020USD ($)	Sep. 30, 2021USD ($)item$ / sharesshares	Dec. 31, 2020USD ($)
Subsidiary, Sale of Stock [Line Items]
Issue price per unit \| $ / shares			$ 10
Sale of Private Placement Warrants (in shares) \| shares			15,823,333
Proceeds from the sale of Private Placements Warrants			$ 8,210,000
Transaction Costs	$ 17,495,500
Underwriting fees	6,210,000
Deferred Offering Costs Noncurrent	10,867,500		10,867,500
Other offering costs	418,000
Cash held outside the Trust Account	$ 2,300,000		738,396	$ 20,000
Working Capital			737,084
Payments for investment of cash in Trust Account			$ 310,500,000
Obligation to redeem Public Shares if entity does not complete a Business Combination (as a percent)			100.00%
Threshold Minimum Aggregate Fair Market Value As Percentage Of Net Assets Held In trust Account			80.00%
Redemption of shares calculated based on business days prior to consummation of business combination (in days) \| item			2
Condition for future business combination threshold Net Tangible Assets			$ 5,000,001
Number of days to redeem shares if business combination is not completed by specified date			10 days
Maximum interest to pay dissolution expenses			$ 100,000
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold \| shares	31,050,000
Issue price per unit \| $ / shares	$ 10
Proceeds from issuance initial public offering	$ 310,500,000
Payments for investment of cash in Trust Account	$ 310,500,000
Private Placement \| Private Placement Warrants
Subsidiary, Sale of Stock [Line Items]
Sale of Private Placement Warrants (in shares) \| shares	5,473,333		5,473,333
Price of warrant \| $ / shares	$ 1.50		$ 1.50
Proceeds from the sale of Private Placements Warrants	$ 8,210,000		$ 8,210,000
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of units sold \| shares	4,050,000
Issue price per unit \| $ / shares	$ 10
Promissory Note with Related Party
Subsidiary, Sale of Stock [Line Items]
Maximum Borrowing Capacity Of Related Party Promissory Note		$ 300,000
Class B Common Stock \| Sponsor \| Founder Shares
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase price		$ 25,000

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Balance Sheets (Details) - USD ($)	Jan. 28, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Condensed Balance Sheets
Additional paid-in capital							$ 24,224
Accumulated deficit	$ (20,876,043)	$ (21,941,895)	$ (23,075,076)	$ (18,883,971)	$ (23,075,076)	$ (21,941,895)	(5,000)
Total Shareholders' Equity (Deficit)	$ (20,875,266)	(21,941,119)	$ (23,074,300)	$ (18,883,195)	(23,074,300)	(21,941,119)	20,000
Number of shares subject to redemption	31,050,000		31,050,000	31,050,000
Condensed Statement of Cash Flows
Accretion of Class A common stock subject to possible redemption				$ 24,630,303	24,630,303	24,630,303
As Previously Reported
Condensed Balance Sheets
Additional paid-in capital	$ 5,424,718		$ 7,627,684	3,436,621	7,627,684
Accumulated deficit	(425,744)		(2,628,731)	1,562,374	(2,628,731)
Total Shareholders' Equity (Deficit)	$ 5,000,010		$ 5,000,010	$ 5,000,010	5,000,010
Number of shares subject to redemption	28,462,472		28,240,098	28,659,098
Condensed Statement of Cash Flows
Change in value of Class A common stock subject to possible redemption				$ 1,992,075	(2,199,030)
Adjustments
Condensed Balance Sheets
Additional paid-in capital	$ (5,424,718)		$ (7,627,684)	(3,436,621)	(7,627,684)
Accumulated deficit	(20,450,299)		(20,446,345)	(20,446,345)	(20,446,345)
Total Shareholders' Equity (Deficit)	$ (25,875,276)		$ (28,074,310)	$ (23,883,205)	(28,074,310)
Number of shares subject to redemption	2,587,528		2,809,902	2,390,902
Condensed Statement of Cash Flows
Change in value of Class A common stock subject to possible redemption				$ (1,992,075)	2,199,030
Accretion of Class A common stock subject to possible redemption				24,630,303	24,630,303
Restatement of common stock subject to redemption
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Minimum net tangible assets		5,000,001				5,000,001
Class A Common Stock Subject to Redemption
Condensed Balance Sheets
Class A common stock subject to possible redemption	$ 310,500,000	$ 310,500,000	$ 310,500,000	$ 310,500,000	$ 310,500,000	$ 310,500,000
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding		31,050,000	31,050,000	21,154,945	26,102,473	27,763,686
Basic and diluted net earnings (loss) per share		$ 0.03	$ (0.11)	$ 0.05	$ (0.08)	$ (0.04)
Class A Common Stock Subject to Redemption \| As Previously Reported
Condensed Balance Sheets
Class A common stock subject to possible redemption	284,624,724		$ 282,425,690	$ 286,616,795	$ 282,425,690
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding			28,659,098	28,462,472	28,579,419
Basic and diluted net earnings (loss) per share			$ 0	$ 0	$ 0
Class A Common Stock Subject to Redemption \| Adjustments
Condensed Balance Sheets
Class A common stock subject to possible redemption	25,875,276		$ 28,074,310	$ 23,883,205	$ 28,074,310
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding			2,390,902	(7,307,527)	2,476,946
Basic and diluted net earnings (loss) per share			$ (0.11)	$ 0.05	$ (0.08)
Class A Common Stock Not Subject to Redemption \| As Previously Reported
Condensed Balance Sheets
Common stock	259		$ 281	$ 239	$ 281
Class A Common Stock Not Subject to Redemption \| Adjustments
Condensed Balance Sheets
Common stock	(259)		(281)	(239)	(281)
Class B Common Stock
Condensed Balance Sheets
Common stock	777	$ 776	776	776	776	$ 776	$ 776
Class B Common Stock \| As Previously Reported
Condensed Balance Sheets
Common stock	$ 777		$ 776	$ 776	$ 776

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Statement of Operations (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2021
Condensed Statement of Cash Flows
Accretion of Class A common stock subject to possible redemption			$ 24,630,303	$ 24,630,303	$ 24,630,303
As Previously Reported
Condensed Statement of Cash Flows
Change in value of Class A common stock subject to possible redemption			1,992,075	(2,199,030)
Adjustments
Condensed Statement of Cash Flows
Change in value of Class A common stock subject to possible redemption			(1,992,075)	2,199,030
Accretion of Class A common stock subject to possible redemption			$ 24,630,303	$ 24,630,303
Class A Common Stock Subject to Redemption
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding	31,050,000	31,050,000	21,154,945	26,102,473	27,763,686
Basic and diluted net earnings (loss) per share	$ 0.03	$ (0.11)	$ 0.05	$ (0.08)	$ (0.04)
Class A Common Stock Subject to Redemption \| As Previously Reported
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding		28,659,098	28,462,472	28,579,419
Basic and diluted net earnings (loss) per share		$ 0	$ 0	$ 0
Class A Common Stock Subject to Redemption \| Adjustments
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding		2,390,902	(7,307,527)	2,476,946
Basic and diluted net earnings (loss) per share		$ (0.11)	$ 0.05	$ (0.08)
Non redeemable Class B common stock
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding	7,762,500	7,762,500	7,439,835	7,601,168	7,655,338
Basic and diluted net earnings (loss) per share	$ 0.03	$ (0.11)	$ 0.05	$ (0.08)	$ (0.04)
Non redeemable Class B common stock \| As Previously Reported
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding		10,153,402	9,230,019	9,694,261
Basic and diluted net earnings (loss) per share		$ (0.41)	$ 0.17	$ (0.27)
Non redeemable Class B common stock \| Adjustments
Condensed Statement of Operations
Basic and diluted weighted average shares outstanding		(2,390,902)	(1,790,184)	(2,093,093)
Basic and diluted net earnings (loss) per share		$ 0.30	$ (0.12)	$ 0.19

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Unrecognized tax benefits	$ 0
Unrecognized tax benefits accrued for interest and penalties		$ 0
Federal Depository Insurance Coverage	$ 250,000
Number of warrants to purchase shares issued	15,823,333
Offering costs charged to shareholders' equity	$ 17,100,000
Offering costs related to warrant liabilities	$ 400,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Class A Common Stock Subject to Possible Redemption (Details) - Class A Common Stock Subject to Redemption - USD ($)	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jan. 28, 2021
Gross proceeds	$ 310,500,000
Amount allocated to Public Warrants	(7,555,500)
Class A common stock issuance costs	(17,074,803)
Accretion of carrying value to redemption value	24,630,303
Class A common stock subject to possible redemption	$ 310,500,000	$ 310,500,000	$ 310,500,000	$ 310,500,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of Net Income per Common Share (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Sep. 30, 2021
Net earnings (loss) minus net earnings
Net income (loss)	$ 1,133,181	$ (4,191,105)	$ 1,567,374		$ (1,490,551)
Class A Common Stock Subject to Redemption
Numerator: Earnings (loss) attributable to Class A Common Stock subject to possible redemption
Net earnings (loss) attributable to Class A Common Stock subject to possible redemption	906,545				(1,168,388)
Net earnings (loss) minus net earnings
Net income (loss)	$ 906,545				$ (1,168,388)
Denominator: Weighted average Class A Common Stock subject to possible redemption
Weighted average shares outstanding, basic and diluted	31,050,000	31,050,000	21,154,945	26,102,473	27,763,686
Basic and diluted net earnings (loss) per share	$ 0.03	$ (0.11)	$ 0.05	$ (0.08)	$ (0.04)
Non redeemable Class B common stock
Net earnings (loss) minus net earnings
Net income (loss)	$ 226,636				$ (322,162)
Non-redeemable net earnings (loss)	$ 226,636				$ (322,162)
Denominator: Weighted average Class A Common Stock subject to possible redemption
Weighted average shares outstanding, basic and diluted	7,762,500	7,762,500	7,439,835	7,601,168	7,655,338
Basic and diluted net earnings (loss) per share	$ 0.03	$ (0.11)	$ 0.05	$ (0.08)	$ (0.04)

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details) - $ / shares	Jan. 28, 2021	Sep. 30, 2021
Subsidiary, Sale of Stock [Line Items]
Issue price per unit		$ 10
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold	31,050,000
Issue price per unit	$ 10
Initial Public Offering \| Public Warrants
Subsidiary, Sale of Stock [Line Items]
Number of shares in a unit	1
Number of warrants in a unit	0.33
Number of shares issuable per warrant	1
Exercise price of warrants	$ 11.50
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of units sold	4,050,000
Issue price per unit	$ 10

PRIVATE PLACEMENT (Details)

PRIVATE PLACEMENT (Details) - USD ($)	Jan. 28, 2021	Sep. 30, 2021
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase shares issued		15,823,333
Aggregate purchase price		$ 8,210,000
Amount held in the trust account from private placement warrants issuance proceeds		$ 6,210,000
Private Placement \| Private Placement Warrants
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase shares issued	5,473,333	5,473,333
Price of warrants	$ 1.50	$ 1.50
Aggregate purchase price	$ 8,210,000	$ 8,210,000
Number of shares per warrant		1
Exercise price of warrant		$ 11.50

RELATED PARTY TRANSACTIONS - Fo

RELATED PARTY TRANSACTIONS - Founder Shares (Details) - Founder Shares - Sponsor - Class B Common Stock	Jan. 25, 2021shares	Oct. 29, 2020USD ($)shares	Sep. 30, 2021item$ / shares
Related Party Transaction [Line Items]
Number of shares issued		6,468,750
Aggregate purchase price \| $		$ 25,000
Share dividend	1,293,750
Aggregate number of shares owned	7,762,500
Restrictions on transfer period of time after business combination completion			1 year
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share) \| $ / shares			$ 12
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination \| item			20
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination \| item			30
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences			150 days

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($)	Feb. 02, 2021	Sep. 30, 2021	Oct. 29, 2020
Related Party Transaction [Line Items]
Repayment of promissory note - related party		$ 300,000
Promissory Note with Related Party
Related Party Transaction [Line Items]
Maximum borrowing capacity of related party promissory note			$ 300,000
Repayment of promissory note - related party	$ 300,000
Administrative Support Agreement
Related Party Transaction [Line Items]
Expenses per month		10,000
Related Party Loans
Related Party Transaction [Line Items]
Loan conversion agreement warrant		$ 1,500,000
Related Party Loans \| Working capital loans warrant
Related Party Transaction [Line Items]
Price of warrant		$ 1.50

COMMITMENTS (Details)

COMMITMENTS (Details)	Jan. 28, 2021USD ($)$ / sharesshares	Sep. 30, 2021USD ($)item$ / shares
Subsidiary, Sale of Stock [Line Items]
Number of demands securities are entitled to \| item		3
Issue price per unit		$ 10
Deferred fee per unit		$ 0.35
Deferred Offering Costs Noncurrent \| $	$ 10,867,500	$ 10,867,500
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of units sold \| shares	4,050,000
Issue price per unit	$ 10

STOCKHOLDERS' EQUITY - Preferre

STOCKHOLDERS' EQUITY - Preferred Stock Shares (Details) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
STOCKHOLDERS' EQUITY
Preferred shares, shares authorized	1,000,000	1,000,000
Preferred stock, par value, (per share)	$ 0.0001	$ 0.0001
Preferred shares, shares issued	0	0
Preferred shares, shares outstanding	0	0

STOCKHOLDERS' EQUITY - Common S

STOCKHOLDERS' EQUITY - Common Stock Shares (Details)	9 Months Ended
STOCKHOLDERS' EQUITY - Common Stock Shares (Details)	Sep. 30, 2021Vote$ / sharesshares	Dec. 31, 2020$ / sharesshares
Class of Stock [Line Items]
Class B common stock conversion ratio to Class B	1
Class A Common Stock Subject to Redemption
Class of Stock [Line Items]
Class A common stock subject to possible redemption, issued (in shares)	31,050,000	0
Class A common stock subject to possible redemption, outstanding (in shares)	31,050,000	0
Class A Common Stock Not Subject to Redemption
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	400,000,000	400,000,000
Common shares, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001
Common shares, votes per share \| Vote	1
Common shares, shares issued (in shares)	0	0
Common shares, shares outstanding (in shares)	0	0
Class A common stock subject to possible redemption, issued (in shares)	31,050,000
Class B Common Stock
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	40,000,000	40,000,000
Common shares, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001
Common shares, votes per share \| Vote	1
Common shares, shares issued (in shares)	7,762,500	7,762,500
Common shares, shares outstanding (in shares)	7,762,500	7,762,500
Ratio to be applied to the stock in the conversion	20

WARRANTS (Details)

WARRANTS (Details)	9 Months Ended
WARRANTS (Details)	Sep. 30, 2021USD ($)item$ / shares	Jan. 28, 2021USD ($)	Dec. 31, 2020USD ($)
Class of Warrant or Right [Line Items]
Fair value of warrant liabilities \| $	$ 11,699,443	$ 11,600,000	$ 0
Public Warrants
Class of Warrant or Right [Line Items]
Public Warrants exercisable term after the completion of a business combination	30 days
Public Warrants exercisable term from the closing of the initial public offering	12 months
Public Warrants expiration term	5 years
Threshold issue price per share	$ 9.20
Adjustment of exercise price of warrants based on market value and newly issued price (as a percent)	115.00%
Adjustment of redemption price of stock based on market value and newly issued price (as a percent)	180.00%
Maximum period after business combination in which to file registration statement	15 days
Period of time within which registration statement is expected to become effective	60 days
Public Warrants \| Class A Common Stock
Class of Warrant or Right [Line Items]
Threshold issue price per share	$ 9.20
Percentage of gross new proceeds to total equity proceeds used to measure dilution of warrant	60.00%
Trading period after business combination used to measure dilution of warrant \| item	20
Public Warrants \| Redemption of Warrants When the Price per Class A Ordinary Share Equals or Exceeds $18.00
Class of Warrant or Right [Line Items]
Stock price trigger for redemption of public warrants (in dollars per share)	$ 18
Redemption price per warrant (in dollars per share)	$ 0.01
Threshold trading days for redemption of public warrants \| item	20
Threshold consecutive trading days for redemption of public warrants \| item	30
Minimum threshold written notice period for redemption of public warrants	30 days
Public Warrants \| Redemption of Warrants When the Price per Class A Ordinary Share Equals or Exceeds $10.00
Class of Warrant or Right [Line Items]
Stock price trigger for redemption of public warrants (in dollars per share)	$ 10
Redemption price per warrant (in dollars per share)	$ 0.10
Minimum threshold written notice period for redemption of public warrants	30 days
Private Placement Warrants
Class of Warrant or Right [Line Items]
Restrictions on transfer period of time after business combination completion	30 days
Public And Private Placement Warrants [Member]
Class of Warrant or Right [Line Items]
Fair value of warrant liabilities \| $	$ 11,700,000

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Change in the Fair Value of the Warrant Liabilities (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Jan. 28, 2021	Dec. 31, 2020
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Warrant liability	$ 11,699,443	$ 11,600,000	$ 0
Public Warrants
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial Fair Value at January 28, 2021	7,555,500
Change in Fair Value	74,520
Transfer to Level 1	(7,630,020)
Private Placement Warrants
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial Fair Value at January 28, 2021	4,050,266
Change in Fair Value	19,157
Fair Value as of September 30, 2021	4,069,423
Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial Fair Value at January 28, 2021	11,605,766
Change in Fair Value	93,677
Transfer to Level 1	(7,630,020)
Fair Value as of September 30, 2021	$ 4,069,423

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	Sep. 30, 2021	Jan. 28, 2021	Dec. 31, 2020
Assets:
Marketable securities held in Trust Account	$ 310,538,740
Liabilities:
Warrant liability	11,699,443	$ 11,600,000	$ 0
Level 1 \| Recurring
Assets:
Marketable securities held in Trust Account	310,538,740
Level 1 \| Recurring \| Public Warrants
Liabilities:
Warrant liability	7,630,020
Level 3 \| Recurring \| Private Placement Warrants
Liabilities:
Warrant liability	$ 4,069,423

FAIR VALUE MEASUREMENTS - Level

FAIR VALUE MEASUREMENTS - Level 3 Fair Value Measurements Inputs (Details)	Sep. 30, 2021	Jan. 28, 2021
Stock price on valuation date
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Measurement Input	9.71	9.76
Exercise price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Measurement Input	11.50	11.50
Term (years)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Measurement Input	5.50	5.93
Expected volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Measurement Input	12.9	14
Weighted average risk-free interest rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Measurement Input	1.06	0.57
Trials
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Measurement Input	400	400