Revelation Biosciences (REVB) S-4/A 6 Dec 21 Registration of securities issued in business combination transactions (amended) Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	Petra Acquisition Inc.
Document Type	S-4/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Central Index Key	0001810560
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents		$ 11,734
Marketable securities	19,749	525,287
Prepaid expenses	19,334	114,270
Deferred offering costs			22,671
Total current assets	39,083	651,291	22,671
Cash held in Trust Account	73,516,414	73,510,915
Total assets	73,555,497	74,162,206	22,671
Current liabilities:
Accounts payable and accrued liabilities	1,594,113	33,772	16,309
Related party advances			10,000
Warrant liability	2,143,416	3,399,878
Total current liabilities	3,737,529	3,433,650	26,309
Deferred underwriting commissions	2,911,260	2,911,260
Total liabilities	6,648,789	6,344,910	26,309
Commitments and Contingencies (Note 5)
Common stock subject to possible redemption, 7,278,151 shares at redemption value	73,509,325	73,509,325
Stockholder’s deficit:
Preferred stock, par value $0.001, 1,000,000 shares authorized; 0 issued and outstanding
Common stock, par value $0.001, 100,000,000 shares authorized; 1,819,538 shares issued and outstanding (excluding 7,278,151 shares subject to possible redemption) as of September 30, 2021 and December 31, 2020, respectively	1,820	1,820
Additional paid-in capital
Accumulated deficit	(6,604,437)	(5,693,849)	(3,638)
Total stockholder’s deficit	(6,602,617)	(5,692,029)	(3,638)
Total liabilities and stockholder’s deficit	$ 73,555,497	$ 74,162,206	$ 22,671

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock subject to possible redemption (in Dollars per share)	$ 7,278,151	$ 7,278,151	$ 7,278,151
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock, shares issued	1,819,538	1,819,538	1,819,538
Common stock, shares outstanding	1,819,538	1,819,538	1,819,538

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Operating expenses:
General and administrative	$ 3,638	$ 844,531	$ 868	$ 2,155,418	$ 8,549	$ 145,492
Loss from operations	(3,638)	(844,531)	(868)	(2,155,418)	(8,549)	(145,492)
Other income (expense):
Interest income		1,853		5,724		9,325
Unrealized loss on marketable securities				(17,356)		(1,831)
Interest earned on cash held in Trust Account						1,590
Change in fair value of warrant liability		85,040		1,256,462		(1,494,092)
Other income, net		86,893		1,244,830		(1,485,008)
Loss before income taxes	(3,638)					(1,630,500)
Benefit from income taxes
Net income (loss)	$ (3,638)	$ (757,638)	$ (868)	$ (910,588)	$ (8,549)	$ (1,630,500)
Weighted-average common shares subject to redemption outstanding, basic and diluted (in Shares)		7,278,151		7,278,151
Basic and diluted net income (loss) per common share subject to redemption (in Dollars per share)		$ 0		$ 0
Weighted-average common shares outstanding, basic and diluted (in Shares)		1,819,538	2,622,283	1,819,538	2,942,194	2,409,951
Basic and diluted net income (loss) per common share (in Dollars per share)		$ (0.42)	$ 0	$ (0.5)	$ 0	$ (0.68)

Condensed Statements of Stockho

Condensed Statements of Stockholders’ Deficit (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Nov. 19, 2019
Net income (loss)			(3,638)	(3,638)
Balance at Dec. 31, 2019			(3,638)	(3,638)
Sale of common stock to sponsors	$ 3,594	21,406		25,000
Sale of common stock to sponsors (in Shares)	3,593,750
Net income (loss)			(3,000)	(3,000)
Balance at Mar. 31, 2020	$ 3,594	21,406	(6,638)	18,362
Balance (in Shares) at Mar. 31, 2020	3,593,750
Balance at Dec. 31, 2019			(3,638)	(3,638)
Sale of common stock to sponsors	$ 3,594	21,406		25,000
Sale of common stock to sponsors (in Shares)	3,593,750
Cancellation of founders shares	$ (1,774)	1,774
Cancellation of founders shares (in Shares)	(1,774,212)
Excess of cash received over fair value of private warrants		1,327,660		1,327,660
Accretion of common stock to redemption amount		(1,350,840)	(4,059,711)	(5,410,551)
Net income (loss)			(1,630,500)	(1,630,500)
Balance at Dec. 31, 2020	$ 1,820		(5,693,849)	(5,692,029)
Balance (in Shares) at Dec. 31, 2020	1,819,538
Balance at Mar. 31, 2020	$ 3,594	21,406	(6,638)	18,362
Balance (in Shares) at Mar. 31, 2020	3,593,750
Net income (loss)			(4,681)	(4,681)
Balance at Jun. 30, 2020	$ 3,594	21,406	(11,319)	13,681
Balance (in Shares) at Jun. 30, 2020	3,593,750
Cancellation of founders shares	$ (1,438)	1,438
Cancellation of founders shares (in Shares)	(1,437,500)
Net income (loss)			(868)	(868)
Balance at Sep. 30, 2020	$ 2,156	22,844	(12,187)	12,813
Balance (in Shares) at Sep. 30, 2020	2,156,250
Balance at Dec. 31, 2020	$ 1,820		(5,693,849)	(5,692,029)
Balance (in Shares) at Dec. 31, 2020	1,819,538
Net income (loss)			1,178,194	1,178,194
Balance at Mar. 31, 2021	$ 1,820		(4,515,655)	(4,513,835)
Balance (in Shares) at Mar. 31, 2021	1,819,538
Balance at Dec. 31, 2020	$ 1,820		(5,693,849)	(5,692,029)
Balance (in Shares) at Dec. 31, 2020	1,819,538
Balance at Sep. 30, 2021	$ 1,820		(6,604,437)	(6,602,617)
Balance (in Shares) at Sep. 30, 2021	1,819,538
Balance at Mar. 31, 2021	$ 1,820		(4,515,655)	(4,513,835)
Balance (in Shares) at Mar. 31, 2021	1,819,538
Net income (loss)			(1,331,144)	(1,331,144)
Balance at Jun. 30, 2021	$ 1,820		(5,846,799)	(5,844,979)
Balance (in Shares) at Jun. 30, 2021	1,819,538
Net income (loss)			(757,638)	(757,638)
Balance at Sep. 30, 2021	$ 1,820		$ (6,604,437)	$ (6,602,617)
Balance (in Shares) at Sep. 30, 2021	1,819,538

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,638)	$ (910,588)	$ (8,549)	$ (1,630,500)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on cash held in Trust Account		(5,499)
Unrealized loss on marketable securities		17,356		1,831
Change in fair value of warrant liability		(1,256,462)		1,494,092
Changes in operating assets and liabilities:
Changes in prepaid insurance		94,936		(114,270)
Changes in accounts payable and accrued liabilities	3,638	1,560,341		33,773
Net cash used in operating activities		(499,916)	(8,549)	(215,074)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment of cash in Trust Account				(73,510,915)
Investment in marketable securities				(527,000)
Proceeds from sale of marketable securities		488,182
Net cash used in investing activities		488,182		(74,037,915)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party advances	10,000		150,000	150,000
Repayments of advances				(150,000)
Proceeds from notes payable – related party			140,000	140,000
Repayments of notes payable – related party				(125,000)
Cash proceeds received for private warrants			3,150,000	3,233,446
Cash proceeds received for public offering				71,325,880
Deferred offering costs	(10,000)		(110,137)	(309,603)
Net cash provided by financing activities			3,329,863	74,264,723
NET CHANGE IN CASH		(11,734)	3,321,314	11,734
Cash – Beginning of period		11,734
Cash – End of period			3,321,314	11,734
Non-cash investing and financing activities:
Deferred offering costs in accrued liabilities	12,671		44,938
Founders shares issued in partial relief of advances to related party			25,000
Cancellation of founders’ shares			$ 1,438
Common stock issued in partial relief of related party note payable				25,000
Cancellation of founders shares				1,774
Deferred underwriting commissions				2,911,260
Advance converted to related party note payable				10,000
Private warrants recorded as liability				$ 1,905,786

Nature of the Organization and

Nature of the Organization and Business	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
NATURE OF THE ORGANIZATION AND BUSINESS	NOTE 1 — NATURE OF THE ORGANIZATION AND BUSINESS Corporate History and Nature of Operations Petra Acquisition, Inc. (the “Company” or “Petra”) was incorporated in Delaware on November 20, 2019. The Company was formed for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or similar business combination with one or more businesses or entities (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2021, the Company had not commenced any operations. All activity for the period from November 20, 2019 (Inception) through September 30, 2021 relates to the Company’s formation, initial public offering (“Initial Public Offering”), and search for an acquisition target, which is described below. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non -operating The registration statement for the Company’s Initial Public Offering became effective on October 7, 2020. On October 13, 2020, the Company consummated the Initial Public Offering of 7,000,000 units (the “Units” and, with respect to the shares of common stock included in the Units sold, the “Public Shares”) at $10.00 per Unit, generating gross proceeds of $70,000,000, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 3,150,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to Petra Investment Holdings, LLC, a Delaware limited liability company (the “Sponsor”), for gross proceeds of $3,150,000. The funds for the Private Placement Warrants had been placed in our Trust account in anticipation of the exercise prior to September 30, 2020. Transaction costs amounted to $4,682,736, consisting of $4,366,980 of underwriting discounts ($2,911,260 of which payment is deferred) and $315,846 of professional fees, printing, filing, regulatory and other costs which have been charged to additional paid in capital upon completion of the Initial Public Offering. Following the closing of the Initial Public Offering on October 13, 2020, an amount of $70,700,000 ($10.00 per Unit, plus $700,000 trust deposit premium) 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”) which are to be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less or in any open -ended -7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the private warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post -transaction The Company will provide its holders of the outstanding Public Shares (the “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 the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.10 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income tax obligations and up to $250,000 per 12 -month The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Company’s Sponsor have agreed to vote their Founder Shares (See Notes 5 and 7), and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination and not to convert any shares in connection with a stockholder vote to approve a Business Combination or sell any shares to the Company in a tender offer in connection with a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction or don’t vote at all. The Sponsor has agreed (a) to waive their redemption rights with respect to their Founder Shares and Public Shares held by it in connection with the completion of a Business Combination, (b) to waive their rights to liquidating distributions from the Trust Account with respect to the Founder Shares if the Company fails to consummate a Business Combination, and (c) not to propose an amendment to the Amended and Restated Certificate of Incorporation that would affect a public stockholder’s ability to convert or sell their shares to the Company in connection with a Business Combination or affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until 12 months from the closing of the Initial Public Offering to complete a Business Combination (the “Combination Period”), which was extended as disclosed in Note 9. If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per -share In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party 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 $10.10 per Public Share, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Insiders will not be responsible to the extent of any liability for such third -party Liquidity The accompanying unaudited condensed financial statements have been prepared on the basis that the Company will continue as a going concern, which contemplates realization of assets and satisfying liabilities in the normal course of business. At September 30, 2021, the Company had an accumulated deficit of approximately $6,604,000 and working capital deficiency of approximately $3,698,000. For the nine months ended September 30, 2021, the Company had a loss from operations of approximately $2,155,000 and negative cash flows from operations of approximately $500,000. Based on the funds received from the Initial Public Offering and funds available under borrowing arrangements management believes that the Company will have sufficient working capital and borrowing capacity to successfully complete the Business Combination. Over this time period, the Company will be using these funds for paying operational expenses, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination.	Note 1 — Nature of Operations, Basis of Presentation and Summary of Significant Accounting Policies Petra Acquisition, Inc. (the “Company” or “Petra”) was incorporated in Delaware on November As of December -operating The registration statement for the Company’s Initial Public Offering became effective on October Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 3,150,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to Petra Investment Holdings, LLC, a Delaware limited liability company (the “Sponsor”), for gross proceeds of $3,150,000. The funds for the Private Placement Warrants had been placed in our Trust account in anticipation of the exercise prior to September Transaction costs amounted to $4,682,736, consisting of $4,366,980 of underwriting discounts ($2,911,260 of which payment is deferred) and $315,846 of professional fees, printing, filing, regulatory and other costs which have been charged to additional paid in capital upon completion of the Initial Public Offering. Following the closing of the Initial Public Offering on October -ended -7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the private warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination. The Company will only complete a Business Combination if the post -transaction The Company will provide its holders of the outstanding Public Shares (the “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 the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.10 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its franchise and income tax obligations and up to $250,000 per 12 -month The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Company’s Sponsor have agreed to vote their Founder Shares (See Notes 6 and 8), and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination and not to convert any shares in connection with a stockholder vote to approve a Business Combination or sell any shares to the Company in a tender offer in connection with a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction or don’t vote at all. The Sponsor has agreed (a) to waive their redemption rights with respect to their Founder Shares and Public Shares held by it in connection with the completion of a Business Combination, (b) to waive their rights to liquidating distributions from the Trust Account with respect to the Founder Shares if the Company fails to consummate a Business Combination, and (c) not to propose an amendment to the Amended and Restated Certificate of Incorporation that would affect a public stockholder’s ability to convert or sell their shares to the Company in connection with a Business Combination or affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until 12 -share In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party 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 $10.10 per Public Share, except as to any claims by a third party who executed a valid and enforceable agreement with the Company waiving any right, title, interest or claim of any kind they may have in or to any monies held in the Trust Account and except as to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Insiders will not be responsible to the extent of any liability for such third -party

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Restatement of Previously Issued Financial Statements	Note 2 — Restatement of Previously Issued Financial Statements The Company previously accounted for its outstanding Private Warrants (as defined below in Note 6) as components of equity instead of as derivative liabilities. The warrant agreement governing the Private Warrants includes a provision that provides for potential changes to the settlement amounts dependent upon the characteristics of the holder of the Private Warrant. On April In further consideration of the SEC Statement, the Company’s management further evaluated the Private Warrants under Accounting Standards Codification (“ASC”) Subtopic 815 -40 -40-15 -linked -40-15 -40-15 -for-fixed -evaluation The restated classification and reported values of the Warrants as accounted for under ASC 815 are included in the financial statements herein, based on fair value measurements discussed in Note 9. In the process of re -evaluating Impact of the Restatement The impact of the restatement on the balance sheets, statements of operations and statements of cash flows for the Non -Reliance As of December 31, 2020 As Previously Restatement As Restated BALANCE SHEET Warrant liability $ — $ 3,399,878 $ 3,399,878 Total liabilities 2,945,032 3,399,878 6,344,910 Common stock subject to possible redemption 66,217,172 7,292,153 73,509,325 Common stock – $0.001 par value 2,542 (722 ) 1,820 Additional paid-in capital 5,137,506 (5,137,506 ) — Accumulated deficit (140,046 ) (5,553,803 ) (5,693,849 ) Total stockholders’ equity (deficit) 5,000,002 (10,692,031 ) (5,692,029 ) For the Year-Ended December 31, 2020 As Previously Restatement As Restated STATEMENT OF OPERATIONS Change in fair value of warrant liability $ — $ (1,494,092 ) $ (1,494,092 ) Net loss (136,408 ) (1,490,454 ) (1,630,500 ) Basic and Diluted Net Loss Per Share $ (0.03 ) $ (0.65 ) $ (0.68 ) For the Year-Ended December 31, 2020 As Previously Restatement As Restated STATEMENT OF CASH FLOWS Net loss $ (136,408 ) $ (1,490,454 ) $ (1,630,500 ) Change in fair value of warrant liability — 1,494,092 1,494,092 As of October 13, 2020 As Previously Restatement As Restated BALANCE SHEET Warrant liability $ — $ 1,905,786 $ 1,905,786 Total liabilities 3,075,000 1,905,786 4,980,786 Common stock subject to possible redemption 63,622,090 9,887,235 73,509,325 Additional paid-in capital 5,010,180 (5,010,180 ) — Accumulated deficit (12,187 ) (6,782,841 ) (6,795,028 ) Total stockholders’ equity (deficit) 5,000,006 (11,793,021 ) (6,793,015 )

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed financial information as of September 30, 2021 and for the three and nine months ended September 30, 2021 has been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Quarterly Report on Form 10 -Q -X Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission, or the SEC. These unaudited financial statements and related notes should be read in conjunction with our audited financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10 -K Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (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 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 Use of Estimates The preparation of financial statement 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 statement 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 statement, 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 highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents. Marketable Securities Held in Trust and Operating Account At September 30, 2021, the assets held in the Trust Account were substantially held in U.S. Treasury Bills. During the nine months ended September 30, 2021, the Company withdrew no interest income or withdrawals from the Trust Account. At September 30, 2021, the marketable securities held in the Company’s operating account were investments that substantially hold bonds and fixed income securities. Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” 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 feature redemption rights that is 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, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheets. Offering Costs Offering costs consist of underwriting discounts, professional fees, printing, filing, regulatory and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. The deferred offering costs were offset against the IPO and overallotment upon completion of the IPO and overallotment transaction during the year ended December 31, 2020. Warrant Liability The Company accounts for the Private Warrants in accordance with the guidance contained in ASC 815 under which the Private Warrants do not meet the criteria for equity treatment and must be recorded as derivative liabilities. Accordingly, the Company classifies the Private Warrants as liabilities at their fair value and adjusts the Private Warrants to fair value at each reporting period. This liability is subject to re -measurement Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, 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 includes the enactment date. The Company utilizes ASC 740, Income Taxes For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the unaudited condensed consolidated financial statements. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the unaudited condensed consolidated statements of operations when a determination is made that such expense is likely. Net Loss per Common Share Net loss per share of common stock is computed by dividing net loss by the weighted average number of common shares outstanding during the period. The Company applies the two -class At September 30, 2021, the Company had outstanding warrants to purchase of up to 10,511,597 Three Months Ended September 30, 2021 Nine Months Ended September 30, 2021 Common stock subject to possible redemption Numerator: Earnings allocable to common stock subject to possible redemption Interest earned on marketable securities held in Trust Account $ 1,853 $ 5,724 Net income attributable $ 1,853 $ 5,724 Denominator: Weighted Average common stock subject to possible redemption Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 7,278,151 7,278,151 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 $ 0.00 Non-Redeemable common stock Numerator: Net Loss minus Net Earnings Net loss $ (757,638 ) $ (910,588 ) Less: Net income allocable to common stock subject to possible redemption (1,853 ) (5,724 ) Non-Redeemable Net Loss $ (759,491 ) $ (916,312 ) Denominator: Weighted Average Non-redeemable Common Stock Basic and diluted weighted average shares outstanding, common stock 1,819,538 1,819,538 Basic and diluted net loss per share, common stock $ (0.42 ) $ (0.50 ) 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. As of September 30, 2021, 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 Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short -term Recently Issued Accounting Standards 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 financial statement.	Note 3 — Significant Accounting Policies Basis of Presentation The accompanying financial statement is presented in in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (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 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 Use of Estimates The preparation of financial statement 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 statement 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 statement, 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 Marketable Securities Held in Trust and Operating Account At December At December Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” 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 feature redemption rights that is 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, 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. Offering Costs Offering costs consist of underwriting discounts, professional fees, printing, filing, regulatory and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. The deferred offering costs were offset against the IPO and overallotment upon completion of the IPO and overallotment transaction during the year end December Warrant Liability The Company accounts for the Warrants in accordance with the guidance contained in ASC 815 under which the Private Warrants do not meet the criteria for equity treatment and must be recorded as derivative liabilities. Accordingly, the Company classifies the Private Warrants as liabilities at their fair value and adjusts the Private Warrants to fair value at each reporting period. This liability is subject to re -measurement Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement 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 statement 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 December On March -19 Net Loss per Common Share Net loss per share of common stock is computed by dividing net loss by the weighted average number of common shares outstanding during the period. The Company applies the two -class At December 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. As of December 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 Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short -term Recent Accounting Pronouncements 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 financial statement.

Management's Liquidity Plans

Management's Liquidity Plans	12 Months Ended
	Dec. 31, 2020
Managements Liquidity Plans [Abstract]
Management's Liquidity Plans	Note 4 — Management’s Liquidity Plans As of December The Company’s liquidity needs up to December Based on the foregoing and Public Offering, 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 this filing. Over this time period, the Company will be using these funds for paying operational expenses, identifying and evaluating prospective initial Business Combination candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to merge with or acquire, and structuring, negotiating and consummating the Business Combination. Management continues to evaluate the impact of the COVID -19

Public Offering

Public Offering	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Proposed Public Offering [Abstract]
PUBLIC OFFERING	NOTE 3 — PUBLIC OFFERING Pursuant to the Initial Public Offering on October 13, 2020, the Company sold 7,000,000 units at a price of $10.00 per Unit for a total of $70,000,000. Each Unit consists of one share of common stock and one warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one share of common stock at a price of $11.50 per share, subject to adjustment (see Note 8). On October 14, 2020, the underwriters exercised the over -allotment -Allotment	Note 5 — Public Offering Pursuant to the Initial Public Offering on October On October -allotment -Allotment

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 5 — Related Party Transactions Sponsor Shares On January 21, 2020, the Company’s sponsor, Petra Investment Holdings, LLC, (the “Sponsor”) purchased 3,593,750 Private Warrants Concurrent with the Initial Public Offering, our sponsor purchased 3,150,000 Private Placement Warrants at a price of $1.00, see Note 1. Simultaneously with the closing of the sale of the Over -Allotment The fair value of the Private Warrants at December 31, 2020 was a liability of $3,399,878. At September 30, 2021, the fair value was $2,143,416. For the three and nine months ended September 30, 2021, the gain on the change in fair value was $85,040 and $1,256,462, respectively, and is reflected in change in fair value of warrant liability on the condensed statements of operations. Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, certain of the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. 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. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be converted into warrants of the post Business Combination entity at a price of $1.00 per warrant. There have been no Working Capital Loans to date. Pine Valley Investments LLC On September 17, 2021, the Company entered into a senior promissory with Pine Valley Investments LLC, a New Jersey Limited Liability Company (“Pine Valley”), an affiliate of the Company’s sponsor, LifeSci Capital LLC, with a principal amount of $850,000. Interest was to accrue at 2% per month on all outstanding principal. The Company was able to drawdown requests on the note in amounts no less than $50,000 unless agreed upon by the parties. The outstanding principal and any accrued interest was due upon the Company’s consummation of a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combinations. On October 13, 2021, the Company and Pine Valley entered into a Note Cancellation Agreement (See Note 9). No amounts were drawn against the note at September 30, 2021.	Note 6 — Related Party Transactions Sponsor Shares On January Related Party Advances In order to finance transaction costs in connection with a Business Combination, certain of the Company’s officers and directors, or their affiliates, may, but are not obligated to, advance funds to the Company. During the year ended December Promissory Note — Related Party On June -interest On October Private Warrants Concurrent with the Initial Public Offering, our sponsor purchased 3,150,000 Private Warrants at a price of $1.00, see Note 1. Simultaneously with the closing of the sale of the Over -Allotment Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, certain of the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company will repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. 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. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be converted into warrants of the post Business Combination entity at a price of $1.00 per warrant. There have been no Working Capital Loans to date.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 — COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, private warrants, and warrants that may be issued upon conversion of Working Capital Loans (and all underlying securities) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the Initial Public Offering. The holders of the majority of these securities are entitled to make up to two demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which the Founder Shares are to be released from escrow. Underwriting Agreement The Company granted the underwriters a 45 -day -allotments The underwriters are entitled to a cash underwriting discount of $0.20 per unit, or $ 1,400,000 in the aggregate (or $1,610,000 in the aggregate if the underwriters’ over -allotment -allotment See Note 3 for partial exercise of over -allotment -allotments Business Combination Marketing Agreement The Company has engaged LifeSci Capital LLC as an advisor in connection with a Business Combination to assist the Company in holding meetings with its shareholders to discuss the potential Business Combination and the target business’ attributes, introduce the Company to potential investors that are interested in purchasing the Company’s securities in connection with a Business Combination, assist the Company in obtaining shareholder approval for the Business Combination and assist the Company with its press releases and public filings in connection with the Business Combination. The Company will pay LifeSci Capital LLC a cash fee for such services upon the consummation of a Business Combination in an amount equal to 4.0% of the gross proceeds of Initial Public Offering, exclusive of any applicable finders’ fees which might become payable. Agreement and Plan of Merger On August 29, 2021, the Company entered into an Agreement and Plan of Merger (the “Agreement”) with Petra Acquisition Merger Inc., a Delaware corporation (“Merger Sub”), and Revelation Biosciences, Inc., a Delaware corporation (“RevBio”). Pursuant to the terms of the Agreement, Merger Sub shall be merged with and into RevBio becoming a wholly -owned In accordance with the terms of the Agreement, at the Closing the Company will issue 10,500,000 -merger -Merger Pursuant to the terms of the Agreement, at the Closing, the Company shall file a certificate of merger with the Secretary of State of the State of Delaware, executed in accordance with the relevant provisions of the DGCL (the “Certificate of Merger”). The Merger shall become effective upon the filing of the Certificate of Merger or at such later time as is agreed to by the parties and specified in the Certificate of Merger. As of September 30, 2021, the Company did not file the Certificate of Merger with the Secretary of State of the State of Delaware.	Note 7 — Commitments and Contingencies Registration Rights The holders of the Founder Shares, private warrants, and warrants that may be issued upon conversion of Working Capital Loans (and all underlying securities) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the Initial Public Offering. The holders of the majority of these securities are entitled to make up to two demands that the Company register such securities. The holders of the majority of the Founder Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which the Founder Shares are to be released from escrow. Underwriting Agreement The Company granted the underwriters a 45 -day -allotments The underwriters are entitled to a cash underwriting discount of $0.20 per unit, or $ 1,400,000 in the aggregate (or $1,610,000 in the aggregate if the underwriters’ over -allotment -allotment See Note 5 for partial exercise of over -allotment -allotments Business Combination Marketing Agreement The Company has engaged LifeSci Capital LLC as an advisor in connection with a Business Combination to assist the Company in holding meetings with its shareholders to discuss the potential Business Combination and the target business’ attributes, introduce the Company to potential investors that are interested in purchasing the Company’s securities in connection with a Business Combination, assist the Company in obtaining shareholder approval for the Business Combination and assist the Company with its press releases and public filings in connection with the Business Combination. The Company will pay LifeSci Capital LLC a cash fee for such services upon the consummation of a Business Combination in an amount equal to 4.0% of the gross proceeds of Initial Public Offering, exclusive of any applicable finders’ fees which might become payable.

Stockholders' Equity

Stockholders' Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY	Note 7 — Stockholders’ Equity Common Stock The authorized common stock of the Company is up to 100,000,000 Preferred Stock The Company is authorized to issue 1,000,000 Warrants The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to such shares of common stock. Notwithstanding the foregoing, if a registration statement covering the shares of common stock issuable upon exercise of the public warrants is not effective within a specified period following the consummation of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to the exemption provided by Section 3(a) (9) of the Securities Act, provided that such exemption is available. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. Once the warrants become exercisable, the Company may redeem the Public Warrants as follows: • • • • -trading • 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. The Private Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering, except that the Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants will not be transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants will be exercisable for cash or on a cashless basis at the holder’s option, and be non -redeemable The exercise price and number of shares of 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, the warrants will not be adjusted for issuance of 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 warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of common stock or equity -linked or their affiliates, without taking into account any founders’ shares held by them prior to such issuance), (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 an initial Business Combination on the date of the consummation of an initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummated an initial Business Combination (such price, the “Market Value”) is below $9.50 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the price at which the Company issues the additional shares of common stock or equity -linked	Note 8 — Stockholder’s Deficit Preferred Stock On May Common Stock The Company is authorized to issue 100,000,000 At December See Note 6 for initial issuance of Founder Shares and subsequent forfeitures. During the year ended December Warrants The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 Once the warrants become exercisable, the Company may redeem the Public Warrants as follows: • • • • -trading • 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. The Private Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering, except that the Private Warrants and the shares of common stock issuable upon the exercise of the Private Warrants will not be transferable, assignable or salable until after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants will be exercisable for cash or on a cashless basis at the holder’s option, and be non -redeemable The exercise price and number of shares of 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, the warrants will not be adjusted for issuance of 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 warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if (x) the Company issues additional shares of common stock or equity -linked -linked See Note 6 for Private Warrants issued for cash.

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	Note 8 — FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re -measured -financial -measured 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. 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 indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description September 30, 2021 Quoted Significant Significant Assets: Marketable securities held in Trust Account $ 73,516,414 $ 73,516,414 $ — $ — Marketable securities held outside of Trust Account $ 19,749 $ 19,749 $ — $ — Liabilities: Warrant Liability – Private Placement Warrants $ 2,143,416 $ — $ — $ 2,143,416 The fair value of the Private Warrants have been using a Monte Carlo simulation since the initial measurement date. For the three and nine months ended September 30, 2021, the Company recognized a gain in the statement of operations resulting from a decrease of $85,040 and $1,256,462 in the fair value of warrant liabilities, respectively, presented as change in fair value of derivative warrant liability. The estimated fair value of the Private Placement Warrants prior to being separately listed and traded, is determined using Level 3 inputs. Inherent in a Monte Carlo simulation are assumptions related to expected stock -price -free -free -coupon	Note 9 — Fair Value Measurements The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re -measured -financial -measured 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. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December Description December 31, 2020 Quoted Prices Significant Other Significant Other Assets: Marketable securities held in Trust Account $ 73,510,915 $ 73,510,915 $ — $ — Marketable securities held outside of Trust Account $ 525,287 $ 525,287 $ — $ — Liabilities: Warrant Liability – Private Warrants $ 3,399,878 $ — $ — $ 3,399,878 The fair value of the Private Warrants used a Monte Carlo simulation at the date of the Public Offering (the “Initial Measurement Date”). The fair value of the Private Warrants have been using a Monte Carlo simulation since the Initial Measurement Date. For the period from the closing of the Public Offering through December 31, 2020, the Company recognized a charge in the statement of operations resulting from an increase in the fair value of warrant liabilities of approximately $1,494,000 presented as change in fair value of derivative warrant liability. The estimated fair value of the Private Warrants is determined using Level 3 inputs. Inherent in a Monte Carlo simulation are assumptions related to expected stock -price -free the Warrants. The risk -free -coupon The following table provides quantitative information regarding Level 3 fair value measurement inputs for the Private Warrants at initial measurement and December December 31, 2020 October 13, Risk free interest rate 0.46 % 0.41 % Expected term (years) 5.71 5.92 Expected volatility 17.20 % 13.97 % The following table represents the changes in fair value of the Private Warrants: Fair value as of November 20, 2019 (inception) $ — Issuance of warrant liabilities — Fair value as of December 31, 2019 $ — Initial measurement on October 13, 2020 1,905,786 Change in valuation inputs or other assumptions 1,494,092 Fair value as of December 31, 2020 $ 3,399,878 There were no transfers in or out of Level 3 from other levels in the fair value hierarchy.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 — Income Taxes The Company accounts for income taxes under ASC 740 - Income Taxes (“ASC 740”), which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. Significant components of the Company’s deferred tax assets as of December December 31, 2020 Deferred tax assets: Net operation loss carryforwards $ 35,000 Total deferred tax asset 35,000 Valuation allowance (35,000 ) $ — The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax -planning assets were calculated using the Company’s combined effective tax rate, which it estimated to be approximately 26%. The effective rate is reduced to 0% for 2020 due to the full valuation allowance on its net deferred tax assets. Deferred tax assets and related valuation allowance as of December The Company’s ability to utilize net operating loss carryforwards will depend on its ability to generate adequate future taxable income. Future utilization of the net operating loss carry forwards is subject to certain limitations under Section 382 of the Internal Revenue Code. As of December The Company has evaluated its income tax positions and has determined that it does not have any uncertain tax positions. The Company will recognize interest and penalties related to any uncertain tax positions through its income tax expense. The Company is subject to franchise tax filing requirements in the State of Delaware. The Company’s tax returns in all jurisdictions remain open to examination.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 — SUBSEQUENT EVENTS Promissory Note Cancellation On October 13, 2021, the Company and Pine Valley entered into a Note Cancellation Agreement whereas the note and all obligations outstanding in connection with the note were cancelled. At the time of the Note Cancellation Agreement there was no outstanding principal or accrued interest. Entry into Promissory Notes Simultaneous with the Note Cancellation, on October 13, 2021, the Company issued three senior promissory notes in an aggregate amount of up to $750,000, which may be drawn down upon requests in amounts no less than $50,000 unless agreed upon by the parties. The notes accrue interest at the rate of 2% per month on the outstanding loan amount and such amounts will be repayable by Company upon consummation of an initial business combination. Amendment to Certificate of Incorporation On October 8, 2021, the Company’s stockholders approved to amend the Company’s second amended and restated certificate of incorporation, pursuant to which, the date by which the Company has to consummate a business combination was extended from October 13, 2021 to November 13, 2021. In addition, the amendment provides the Company options to further extend such date to December 13, 2021 and January 13, 2021.	Note 11 — Subsequent Events The Company has evaluated subsequent events through the date the financial statements are available to be issued. There are no subsequent events identified that would require disclosure in the financial statements.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 4 — ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following amounts: September 30, 2021 December 31, 2020 Accounts payable $ 310,529 $ 33,772 Accrued legal fees 1,283,584 — $ 1,594,113 $ 33,772

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial information as of September 30, 2021 and for the three and nine months ended September 30, 2021 has been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Quarterly Report on Form 10 -Q -X Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been omitted pursuant to the rules of the U.S. Securities and Exchange Commission, or the SEC. These unaudited financial statements and related notes should be read in conjunction with our audited financial statements for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10 -K	Basis of Presentation The accompanying financial statement is presented in in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
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 Jumpstart Our Business Startups Act of 2012 (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 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	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (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 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
Use of Estimates	Use of Estimates The preparation of financial statement 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 statement 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 statement, 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.	Use of Estimates The preparation of financial statement 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 statement 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 statement, 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 highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.	Cash and cash equivalents The Company considers all short -term
Marketable Securities Held in Trust and Operating Account	Marketable Securities Held in Trust and Operating Account At September 30, 2021, the assets held in the Trust Account were substantially held in U.S. Treasury Bills. During the nine months ended September 30, 2021, the Company withdrew no interest income or withdrawals from the Trust Account. At September 30, 2021, the marketable securities held in the Company’s operating account were investments that substantially hold bonds and fixed income securities.	Marketable Securities Held in Trust and Operating Account At December At December
Common Stock Subject to Possible Redemption	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” 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 feature redemption rights that is 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, common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheets.	Common Stock Subject to Possible Redemption The Company accounts for its common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” 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 feature redemption rights that is 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, 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.
Offering Costs	Offering Costs Offering costs consist of underwriting discounts, professional fees, printing, filing, regulatory and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. The deferred offering costs were offset against the IPO and overallotment upon completion of the IPO and overallotment transaction during the year ended December 31, 2020.	Offering Costs Offering costs consist of underwriting discounts, professional fees, printing, filing, regulatory and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. The deferred offering costs were offset against the IPO and overallotment upon completion of the IPO and overallotment transaction during the year end December
Warrant Liability	Warrant Liability The Company accounts for the Private Warrants in accordance with the guidance contained in ASC 815 under which the Private Warrants do not meet the criteria for equity treatment and must be recorded as derivative liabilities. Accordingly, the Company classifies the Private Warrants as liabilities at their fair value and adjusts the Private Warrants to fair value at each reporting period. This liability is subject to re -measurement	Warrant Liability The Company accounts for the Warrants in accordance with the guidance contained in ASC 815 under which the Private Warrants do not meet the criteria for equity treatment and must be recorded as derivative liabilities. Accordingly, the Company classifies the Private Warrants as liabilities at their fair value and adjusts the Private Warrants to fair value at each reporting period. This liability is subject to re -measurement
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the unaudited condensed consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, 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 includes the enactment date. The Company utilizes ASC 740, Income Taxes For uncertain tax positions that meet a “more likely than not” threshold, the Company recognizes the benefit of uncertain tax positions in the unaudited condensed consolidated financial statements. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the unaudited condensed consolidated statements of operations when a determination is made that such expense is likely.	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement 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 statement 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 December On March -19
Net Income (Loss) per Common Share	Net Loss per Common Share Net loss per share of common stock is computed by dividing net loss by the weighted average number of common shares outstanding during the period. The Company applies the two -class At September 30, 2021, the Company had outstanding warrants to purchase of up to 10,511,597 Three Months Ended September 30, 2021 Nine Months Ended September 30, 2021 Common stock subject to possible redemption Numerator: Earnings allocable to common stock subject to possible redemption Interest earned on marketable securities held in Trust Account $ 1,853 $ 5,724 Net income attributable $ 1,853 $ 5,724 Denominator: Weighted Average common stock subject to possible redemption Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 7,278,151 7,278,151 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 $ 0.00 Non-Redeemable common stock Numerator: Net Loss minus Net Earnings Net loss $ (757,638 ) $ (910,588 ) Less: Net income allocable to common stock subject to possible redemption (1,853 ) (5,724 ) Non-Redeemable Net Loss $ (759,491 ) $ (916,312 ) Denominator: Weighted Average Non-redeemable Common Stock Basic and diluted weighted average shares outstanding, common stock 1,819,538 1,819,538 Basic and diluted net loss per share, common stock $ (0.42 ) $ (0.50 )	Net Loss per Common Share Net loss per share of common stock is computed by dividing net loss by the weighted average number of common shares outstanding during the period. The Company applies the two -class At December
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. As of September 30, 2021, the Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.	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. As of December
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 Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short -term	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 Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short -term
Recently Issued Accounting Standards	Recently Issued Accounting Standards 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 financial statement.	Recent Accounting Pronouncements 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 financial statement.

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of balance sheets	As of December 31, 2020 As Previously Restatement As Restated BALANCE SHEET Warrant liability $ — $ 3,399,878 $ 3,399,878 Total liabilities 2,945,032 3,399,878 6,344,910 Common stock subject to possible redemption 66,217,172 7,292,153 73,509,325 Common stock – $0.001 par value 2,542 (722 ) 1,820 Additional paid-in capital 5,137,506 (5,137,506 ) — Accumulated deficit (140,046 ) (5,553,803 ) (5,693,849 ) Total stockholders’ equity (deficit) 5,000,002 (10,692,031 ) (5,692,029 ) As of October 13, 2020 As Previously Restatement As Restated BALANCE SHEET Warrant liability $ — $ 1,905,786 $ 1,905,786 Total liabilities 3,075,000 1,905,786 4,980,786 Common stock subject to possible redemption 63,622,090 9,887,235 73,509,325 Additional paid-in capital 5,010,180 (5,010,180 ) — Accumulated deficit (12,187 ) (6,782,841 ) (6,795,028 ) Total stockholders’ equity (deficit) 5,000,006 (11,793,021 ) (6,793,015 )
Schedule of cash flows	For the Year-Ended December 31, 2020 As Previously Restatement As Restated STATEMENT OF OPERATIONS Change in fair value of warrant liability $ — $ (1,494,092 ) $ (1,494,092 ) Net loss (136,408 ) (1,490,454 ) (1,630,500 ) Basic and Diluted Net Loss Per Share $ (0.03 ) $ (0.65 ) $ (0.68 )
Schedule of balance sheets	For the Year-Ended December 31, 2020 As Previously Restatement As Restated STATEMENT OF CASH FLOWS Net loss $ (136,408 ) $ (1,490,454 ) $ (1,630,500 ) Change in fair value of warrant liability — 1,494,092 1,494,092

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of diluted and basic net loss per share of common stock	Three Months Ended September 30, 2021 Nine Months Ended September 30, 2021 Common stock subject to possible redemption Numerator: Earnings allocable to common stock subject to possible redemption Interest earned on marketable securities held in Trust Account $ 1,853 $ 5,724 Net income attributable $ 1,853 $ 5,724 Denominator: Weighted Average common stock subject to possible redemption Basic and diluted weighted average shares outstanding, common stock subject to possible redemption 7,278,151 7,278,151 Basic and diluted net income per share, common stock subject to possible redemption $ 0.00 $ 0.00 Non-Redeemable common stock Numerator: Net Loss minus Net Earnings Net loss $ (757,638 ) $ (910,588 ) Less: Net income allocable to common stock subject to possible redemption (1,853 ) (5,724 ) Non-Redeemable Net Loss $ (759,491 ) $ (916,312 ) Denominator: Weighted Average Non-redeemable Common Stock Basic and diluted weighted average shares outstanding, common stock 1,819,538 1,819,538 Basic and diluted net loss per share, common stock $ (0.42 ) $ (0.50 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of assets that are measured at fair value on a recurring basis	Description September 30, 2021 Quoted Significant Significant Assets: Marketable securities held in Trust Account $ 73,516,414 $ 73,516,414 $ — $ — Marketable securities held outside of Trust Account $ 19,749 $ 19,749 $ — $ — Liabilities: Warrant Liability – Private Placement Warrants $ 2,143,416 $ — $ — $ 2,143,416	Description December 31, 2020 Quoted Prices Significant Other Significant Other Assets: Marketable securities held in Trust Account $ 73,510,915 $ 73,510,915 $ — $ — Marketable securities held outside of Trust Account $ 525,287 $ 525,287 $ — $ — Liabilities: Warrant Liability – Private Warrants $ 3,399,878 $ — $ — $ 3,399,878
Schedule of inputs for the Private Warrants at initial measurement		December 31, 2020 October 13, Risk free interest rate 0.46 % 0.41 % Expected term (years) 5.71 5.92 Expected volatility 17.20 % 13.97 %
Schedule of fair value of the Private Placement Warrants		Fair value as of November 20, 2019 (inception) $ — Issuance of warrant liabilities — Fair value as of December 31, 2019 $ — Initial measurement on October 13, 2020 1,905,786 Change in valuation inputs or other assumptions 1,494,092 Fair value as of December 31, 2020 $ 3,399,878

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	December 31, 2020 Deferred tax assets: Net operation loss carryforwards $ 35,000 Total deferred tax asset 35,000 Valuation allowance (35,000 ) $ —

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	September 30, 2021 December 31, 2020 Accounts payable $ 310,529 $ 33,772 Accrued legal fees 1,283,584 — $ 1,594,113 $ 33,772

Nature of the Organization an_2

Nature of the Organization and Business (Details) - USD ($)	Oct. 13, 2020	Sep. 30, 2021	Dec. 31, 2020
Nature of the Organization and Business (Details) [Line Items]
Price per units (in Dollars per share)		$ 10.1	$ 10.1
Transaction costs		$ 4,682,736	$ 4,682,736
Underwriting discount		4,366,980	4,366,980
Deferred underwriting discount		2,911,260	2,911,260
Amount of professional fees, printing, filing, regulatory and other costs		$ 315,846	$ 315,846
Description of business combination		The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination.	The Company must complete a Business Combination having an aggregate fair market value of at least 80% of the assets held in the Trust Account (as defined below) (excluding taxes payable on income earned on the Trust Account) at the time of the agreement to enter into an initial Business Combination.
Net tangible assets		$ 5,000,001	$ 5,000,001
Redeem shares, percentage		100.00%	100.00%
Accumulated deficit		$ 6,604,000
Working capital deficiency		3,698,000	$ 2,782,000
Loss from operations		2,155,000
Negative cash flows from operations		$ 500,000
Initial Public Offering [Member]
Nature of the Organization and Business (Details) [Line Items]
Number of shares consummated (in Shares)	7,000,000
Price per units (in Dollars per share)	$ 10
Gross proceeds from issuance of units	$ 70,000,000
Net proceeds from sale of units	$ 70,700,000
Amount of net proceeds per share (in Dollars per share)	$ 10
Amount of trust deposit premium	$ 700,000
Private Placement [Member]
Nature of the Organization and Business (Details) [Line Items]
Number of shares consummated (in Shares)		3,150,000	3,150,000
Price per units (in Dollars per share)		$ 1	$ 1
Gross proceeds from issuance of units		$ 3,150,000	$ 3,150,000
Public Stockholders [Member]
Nature of the Organization and Business (Details) [Line Items]
Price per public share (in Dollars per share)		$ 10.1	$ 10.1
Amount of franchise and income tax obligation		$ 250,000	$ 250,000
Business Combination [Member] | Initial Public Offering [Member]
Nature of the Organization and Business (Details) [Line Items]
Description of business combination		The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act 1940, as amended (the “Investment Company Act”).	The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act 1940, as amended (the “Investment Company Act”).

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details)	Dec. 31, 2020shares
Condensed Financial Information Disclosure [Abstract]
Common stock, shares	721,995

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of balance sheets - USD ($)	Dec. 31, 2020	Oct. 31, 2020
Previously Reported [Member]
BALANCE SHEET
Warrant liability
Total liabilities	2,945,032	3,075,000
Common stock subject to possible redemption	66,217,172	63,622,090
Common stock - $0.001 par value	2,542
Additional paid-in capital	5,137,506	5,010,180
Accumulated deficit	(140,046)	(12,187)
Total stockholders’ equity (deficit)	5,000,002	5,000,006
Revision of Prior Period, Adjustment [Member]
BALANCE SHEET
Warrant liability	3,399,878	1,905,786
Total liabilities	3,399,878	1,905,786
Common stock subject to possible redemption	7,292,153	9,887,235
Common stock - $0.001 par value	(722)
Additional paid-in capital	(5,137,506)	(5,010,180)
Accumulated deficit	(5,553,803)	(6,782,841)
Total stockholders’ equity (deficit)	(10,692,031)	(11,793,021)
As Restated [Member]
BALANCE SHEET
Warrant liability	3,399,878	1,905,786
Total liabilities	6,344,910	4,980,786
Common stock subject to possible redemption	73,509,325	73,509,325
Common stock - $0.001 par value	1,820
Additional paid-in capital
Accumulated deficit	(5,693,849)	(6,795,028)
Total stockholders’ equity (deficit)	$ (5,692,029)	$ (6,793,015)

Restatement of Previously Iss_5

Restatement of Previously Issued Financial Statements (Details) - Schedule of operations statements	12 Months Ended
	Dec. 31, 2020USD ($)$ / shares
Previously Reported [Member]
STATEMENT OF OPERATIONS
Change in fair value of warrant liability
Net loss	$ (136,408)
Basic and Diluted Net Loss Per Share (in Dollars per share) | $ / shares	$ (0.03)
Revision of Prior Period, Adjustment [Member]
STATEMENT OF OPERATIONS
Change in fair value of warrant liability	$ (1,494,092)
Net loss	$ (1,490,454)
Basic and Diluted Net Loss Per Share (in Dollars per share) | $ / shares	$ (0.65)
As Restated [Member]
STATEMENT OF OPERATIONS
Change in fair value of warrant liability	$ (1,494,092)
Net loss	$ (1,630,500)
Basic and Diluted Net Loss Per Share (in Dollars per share) | $ / shares	$ (0.68)

Restatement of Previously Iss_6

Restatement of Previously Issued Financial Statements (Details) - Schedule of cash flows	12 Months Ended
	Dec. 31, 2020USD ($)
Previously Reported [Member]
STATEMENT OF CASH FLOWS
Net loss	$ (136,408)
Change in fair value of warrant liability
Revision of Prior Period, Adjustment [Member]
STATEMENT OF CASH FLOWS
Net loss	(1,490,454)
Change in fair value of warrant liability	1,494,092
As Restated [Member]
STATEMENT OF CASH FLOWS
Net loss	(1,630,500)
Change in fair value of warrant liability	$ 1,494,092

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Warrants to purchase	10,511,597	10,511,597
Federal depository insurance coverage	$ 250,000	$ 250,000

Management's Liquidity Plans (D

Management's Liquidity Plans (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Management's Liquidity Plans (Details) [Line Items]
marketable securities		$ 537,000
Working capital	$ 3,698,000	2,782,000
Sponsor [Member]
Management's Liquidity Plans (Details) [Line Items]
Payable to related party		$ 150,000

Public Offering (Details)

Public Offering (Details) - USD ($)	Oct. 16, 2020	Oct. 14, 2020	Oct. 13, 2020	Sep. 30, 2021	Dec. 31, 2020
Public Offering (Details) [Line Items]
Price per unit				$ 10.1	$ 10.1
Share price			$ 11.5
Initial Public Offering [Member]
Public Offering (Details) [Line Items]
Number of shares sold (in Shares)			7,000,000
Price per unit			$ 10
Gross proceeds (in Dollars)			$ 70,000,000
Over-Allotment Option [Member]
Public Offering (Details) [Line Items]
Price per unit	$ 10
Gross proceeds (in Dollars)	$ 2,781,510
Sale of an additional units (in Shares)		278,151

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Oct. 16, 2020	Jun. 04, 2020	Sep. 17, 2021	Jan. 21, 2020	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Related Party Transactions (Details) [Line Items]
Advance received							$ 150,000
Converted into promissory note							10,000
Repayment of notes							150,000
Aggregate principal amount		$ 150,000
Proceeds from promissory note							140,000
Converted amount							10,000
Payments of promissory notes							$ 25,000
Related Party, description							The Promissory Note was non-interest bearing and payable on the earlier of (i) December 31, 2021 or (ii) within 15 days of written notice of demand for payment.
Warrants per share price (in Dollars per share)							$ 1
Sale of additional private warrant (in Shares) (in Shares)	83,446
Proceeds from warrant							$ 83,446
Working capital loan, description						The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be converted into warrants of the post Business Combination entity at a price of $1.00 per warrant. There have been no Working Capital Loans to date.	The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be converted into warrants of the post Business Combination entity at a price of $1.00 per warrant. There have been no Working Capital Loans to date.
Warrant liability					$ 2,143,416	$ 2,143,416	$ 3,399,878
Change in fair value					$ 85,040	$ 1,256,462
Private Placement [Member]
Related Party Transactions (Details) [Line Items]
Purchase of shares (in Shares)	3,150,000
Warrants per share price (in Dollars per share)	$ 1					$ 1
Number of shares consummated (in Shares)						3,150,000	3,150,000
Over-Allotment Option [Member]
Related Party Transactions (Details) [Line Items]
Warrants per share price (in Dollars per share)						$ 1
Sale of additional private warrant (in Shares) (in Shares)					83,446	83,446
Proceeds from warrant						$ 83,446
Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Purchase of shares (in Shares)				3,593,750
Purchase price				$ 25,000
Payable to related party				$ 25,000
Shares forfeited (in Shares) (in Shares)				1,774,212
Change in fair value on gain (loss)				$ 1,774,212
Sponsor [Member]
Related Party Transactions (Details) [Line Items]
Repayments of other Short-term Debt	$ 125,000
Pine Valley Investments LLC [Member]
Related Party Transactions (Details) [Line Items]
Principal amount			$ 850,000
Outstanding principal interest percentage			2.00%
Drawdown amount			$ 50,000

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Oct. 13, 2020	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies (Details) [Line Items]
Purchase of additional shares (in Shares)			1,050,000
Deferred compensation per unit (in Dollars per share)			$ 0.4
Business combination amount			$ 2,800,000
Cash fee percentage on gross proceeds			4.00%
Purchase of additional shares (in Shares)	1,050,000
Common stock shares outstanding (in Shares)			0	0
Aggregate of shares (in Shares)		1,819,538
Percentage of ownership		14.00%
RevBio [Member]
Commitments and Contingencies (Details) [Line Items]
Percentage of outstanding equity interests		100.00%
Common stock shares issued (in Shares)		12,319,538
Common stock shares outstanding (in Shares)		12,319,538
Shares subject to redemption (in Shares)		7,278,151
Business Combination [Member]
Commitments and Contingencies (Details) [Line Items]
Business combination marketing agreement , description		The Company has engaged LifeSci Capital LLC as an advisor in connection with a Business Combination to assist the Company in holding meetings with its shareholders to discuss the potential Business Combination and the target business’ attributes, introduce the Company to potential investors that are interested in purchasing the Company’s securities in connection with a Business Combination, assist the Company in obtaining shareholder approval for the Business Combination and assist the Company with its press releases and public filings in connection with the Business Combination. The Company will pay LifeSci Capital LLC a cash fee for such services upon the consummation of a Business Combination in an amount equal to 4.0% of the gross proceeds of Initial Public Offering, exclusive of any applicable finders’ fees which might become payable.
Over-Allotment Option [Member]
Commitments and Contingencies (Details) [Line Items]
Underwriting discount (in Dollars per share)			$ 0.2
Aggregate principal amount			$ 1,400,000
Business combination amount			3,220,000
Over-Allotment Option [Member] | Underwriting [Member]
Commitments and Contingencies (Details) [Line Items]
Aggregate principal amount		$ 3,220,000
Over-Allotment Option [Member] | Underwriting [Member]
Commitments and Contingencies (Details) [Line Items]
Aggregate principal amount			$ 1,610,000
Underwriting [Member]
Commitments and Contingencies (Details) [Line Items]
Aggregate principal amount		$ 1,400,000
Discount per share (in Dollars per share)		$ 0.2
Per share price (in Dollars per share)		$ 0.4
Underwriting [Member] | Business Combination [Member]
Commitments and Contingencies (Details) [Line Items]
Business combination amount		$ 2,800,000
Underwriting [Member] | Over-Allotment Option [Member]
Commitments and Contingencies (Details) [Line Items]
Aggregate principal amount		$ 1,610,000
RevBio [Member]
Commitments and Contingencies (Details) [Line Items]
Shares Issue (in Shares)		10,500,000

Stockholders' Equity (Details)

Stockholders' Equity (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2021$ / sharesshares	Dec. 31, 2020$ / sharesshares	May 11, 2020$ / sharesshares	Dec. 31, 2019$ / sharesshares
Stockholders' Equity (Details) [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock par value (in Dollars per share) | $ / shares	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000		100,000,000
Common stock, par value (in Dollars per share) | $ / shares	$ 0.001	$ 0.001		$ 0.001
Common stock, shares issued	1,819,538	1,819,538		1,819,538
Common stock share outstanding		0		0
Shares subject to redemption		7,278,151
Warrants, description	(a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the shares of common stock issuable upon exercise of the warrants and a current prospectus relating to such shares of common stock.	Once the warrants become exercisable, the Company may redeem the Public Warrants as follows:•        in whole and not in part;•        at a price of $0.01 per warrant;•        upon not less than 30 days’ prior written notice of redemption;•        if, and only if, the reported last sale price of the Company’s common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the notice of redemption to the warrant holders; and•        if, and only if, there is a current registration statement in effect with respect to the shares of common stock underlying the warrants.
Stockholder’s deficit , description		In addition, if (x) the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of an initial Business Combination at an issue price or effective issue price of less than $9.50 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 our sponsor, initial stockholders or their affiliates, without taking into account any founders’ shares held by them prior to such issuance), (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 an initial Business Combination on the date of the consummation of an initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummated an initial Business Combination (such price, the “Market Value”) is below $9.50 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the price at which the Company issues the additional shares of common stock or equity-linked securities.
Common stock, shares outstanding	9,097,689
Common stock, shares issued	9,097,689
Shares subject to possible redemption	7,278,151
Public warrants	7,278,151
Warrants expire, description	The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation.
Public warrants redemption, description	Once the warrants become exercisable, the Company may redeem the Public Warrants as follows:•        in whole and not in part;•        at a price of $0.01 per warrant;•        upon not less than 30 days’ prior written notice of redemption;•        if, and only if, the reported last sale price of the Company’s common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending on the third business day prior to the notice of redemption to the warrant holders; and•        if, and only if, there is a current registration statement in effect with respect to the shares of common stock underlying the warrants.
Equity proceeds percentage	60.00%
Trading day period	20
Market value, per share (in Dollars per share) | $ / shares	$ 9.5
Exercise price percentage	115.00%
Business Combination [Member]
Stockholders' Equity (Details) [Line Items]
Business combination, share price (in Dollars per share) | $ / shares	$ 9.5
Board of Directors [Member] | Sponsor [Member]
Stockholders' Equity (Details) [Line Items]
Assigned founders shares		10,000
Total assigned of founder shares		50,000

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair value of derivative warrant liability			$ 1,494,000
Fair value of warrant liabilities	$ 85,040	$ 1,256,462

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of assets that are measured at fair value on a recurring basis - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets:
Marketable securities held in Trust Account		$ 73,510,915
Marketable securities held outside of Trust Account		525,287
Liabilities:
Warrant Liability – Private Warrants	$ 2,143,416	3,399,878
Quoted Prices in Active Markets (Level 1) [Member]
Assets:
Marketable securities held in Trust Account		73,510,915
Marketable securities held outside of Trust Account		525,287
Liabilities:
Warrant Liability – Private Warrants
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Marketable securities held in Trust Account
Marketable securities held outside of Trust Account
Liabilities:
Warrant Liability – Private Warrants
Significant Other Unobservable Inputs (Level 3) [Member]
Assets:
Marketable securities held in Trust Account
Marketable securities held outside of Trust Account
Liabilities:
Warrant Liability – Private Warrants		$ 3,399,878

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of inputs for the Private Warrants at initial measurement	3 Months Ended	12 Months Ended
	Oct. 13, 2020	Dec. 31, 2020
Schedule of inputs for the Private Warrants at initial measurement [Abstract]
Risk free interest rate	0.41%	0.46%
Expected term (years)	5 years 11 months 1 day	5 years 8 months 15 days
Expected volatility	13.97%	17.20%

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of fair value of the Private Placement Warrants - USD ($)	1 Months Ended	12 Months Ended
	Dec. 30, 2019	Dec. 31, 2020
Schedule of fair value of the Private Placement Warrants [Abstract]
Fair value, Beginning Balance
Issuance of warrant liabilities
Fair value, Ending Balance		$ 3,399,878
Initial measurement on October 13, 2020		1,905,786
Change in valuation inputs or other assumptions		$ 1,494,092

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Income Tax Disclosure [Abstract]
Valuation allowance	$ 35,000
Effective deferred tax rate	26.00%
Effective rate reduced percentage	0.00%
Net operating loss carryforwards	$ 135,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of deferred tax assets	Dec. 31, 2020USD ($)
Deferred tax assets:
Net operation loss carryforwards	$ 35,000
Total deferred tax asset	35,000
Valuation allowance	(35,000)
Deferred tax assets

Subsequent Events (Details)

Subsequent Events (Details)	Oct. 13, 2021USD ($)
Subsequent Events (Details) [Line Items]
Less than amount	$ 50,000
Accrue interest percentage	2.00%
Three Senior Promissory Notes [Member]
Subsequent Events (Details) [Line Items]
Aggregate amount	$ 750,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of diluted and basic net loss per share of common stock - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Numerator: Earnings allocable to common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account	$ 1,853	$ 5,724
Net income attributable	$ 1,853	$ 5,724
Denominator: Weighted Average common stock subject to possible redemption
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption (in Shares)	7,278,151	7,278,151
Basic and diluted net income per share, common stock subject to possible redemption (in Dollars per share)	$ 0	$ 0
Numerator: Net Loss minus Net Earnings
Net loss	$ (757,638)	$ (910,588)
Less: Net income allocable to common stock subject to possible redemption	(1,853)	(5,724)
Non-Redeemable Net Loss	$ (759,491)	$ (916,312)
Denominator: Weighted Average Non-redeemable Common Stock
Basic and diluted weighted average shares outstanding, common stock (in Shares)	1,819,538	1,819,538
Basic and diluted net loss per share, common stock (in Dollars per share)	$ (0.42)	$ (0.5)

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - Schedule of accounts payable and accrued expenses - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Schedule of accounts payable and accrued expenses [Abstract]
Accounts payable	$ 310,529	$ 33,772
Accrued legal fees	1,283,584
Total	$ 1,594,113	$ 33,772

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of assets that are measured at fair value on a recurring basis	Sep. 30, 2021USD ($)
Assets:
Marketable securities held in Trust Account	$ 73,516,414
Marketable securities held outside of Trust Account	19,749
Liabilities:
Warrant Liability – Private Placement Warrants	2,143,416
Quoted Prices in Active Markets (Level 1) [Member]
Assets:
Marketable securities held in Trust Account	73,516,414
Marketable securities held outside of Trust Account	19,749
Liabilities:
Warrant Liability – Private Placement Warrants
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Marketable securities held in Trust Account
Marketable securities held outside of Trust Account
Liabilities:
Warrant Liability – Private Placement Warrants
Significant Other Unobservable Inputs (Level 3) [Member]
Assets:
Marketable securities held in Trust Account
Marketable securities held outside of Trust Account
Liabilities:
Warrant Liability – Private Placement Warrants	$ 2,143,416