Berkshire Grey (BGRY) S-4/A10 Jun 21Registration of securities issued in business combination transactions (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	3 Months Ended
Document And Entity Information	Mar. 31, 2021
Document Information Line Items
Entity Registrant Name	Revolution Acceleration Acquisition Corp
Document Type	S-4/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 2
Entity Central Index Key	0001824734
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 Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 46,700	$ 780,292
Prepaid expenses	583,532	747,842
Advance to related parties	25,000
Total Current Assets	655,232	1,528,134
Cash and marketable securities held in Trust Account	287,534,744	287,491,254
TOTAL ASSETS	288,189,976	289,019,388
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities – accounts payable and accrued expenses	2,561,750	106,477
Warrant liability	29,205,001	22,862,501
Deferred underwriting fee payable	10,062,500	10,062,500
Total Liabilities	41,829,251	33,031,478
Commitments
Class A common stock subject to possible redemption	287,500,000	250,987,908
Stockholders’ Equity
Preferred stock, value
Additional paid-in capital	24,138	6,650,386
Accumulated deficit	(41,164,371)	(1,651,707)
Total Stockholders’ Equity (Deficit)	41,139,275	5,000,002
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	288,189,976	289,019,388
Class A common stock
Stockholders’ Equity
Common stock, value		365
Total Stockholders’ Equity (Deficit)		365
Class B common stock
Stockholders’ Equity
Common stock, value	383	383
Total Stockholders’ Equity (Deficit)	383	383
Class C common stock
Stockholders’ Equity
Common stock, value	575	575
Total Stockholders’ Equity (Deficit)	$ 575	$ 575

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Class A common stock
Class A common stock subject to possible redemption	28,750,000	25,098,791
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued		3,651,209
Common stock, shares outstanding		3,651,209
Class B common stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	3,833,333	3,833,333
Common stock, shares outstanding	3,833,333	3,833,333
Class C common stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	5,750,000	5,750,000
Common stock, shares outstanding	5,750,000	5,750,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	3 Months Ended	4 Months Ended
Condensed Consolidated Statement of Operations - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Formation and operating costs	$ 3,328,189	$ 172,935
Loss from operations	(3,328,189)	(172,935)
Other income (expense):
Interest income – bank	14	6
Interest earned on marketable securities held in Trust Account	42,746	7,721
Change in fair value of warrant liability	(6,342,500)	(590,001)
Transaction costs		(828,364)
Compensation expense		(51,667)
Unrealized gainloss on marketable securities held in Trust Account	744	(16,467)
Other expense, net	(6,298,996)	(1,478,772)
Net loss	$ (9,627,185)	$ (1,651,707)
Basic and diluted weighted average shares outstanding, Common stock subject to possible redemption (in Shares)	26,575,685	25,175,858
Basic and diluted net income (loss) per share, Common stock subject to possible redemption (in Dollars per share)	$ 0	$ 0
Basic and diluted weighted average shares outstanding, Non-redeemable common stock (in Shares)	11,757,648	9,280,127
Basic and diluted net loss per share, Non-redeemable common stock (in Dollars per share)	$ (0.82)	$ (0.18)

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Class A Common Stock	Class B Common Stock	Class C Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Sep. 09, 2020
Balance (in Shares) at Sep. 09, 2020
Issuance of Class B common stock to Sponsor		$ 862		24,138		25,000
Issuance of Class B common stock to Sponsor (in Shares)		8,625,000
Cancellation of Class B common stock		$ (479)		479
Cancellation of Class B common stock (in Shares)		(4,791,667)
Issuance of Class C common stock to Sponsor			$ 575	(575)
Issuance of Class C common stock to Sponsor (in Shares)			5,750,000
Sale of 28,750,000 Units, net of underwriting discounts	$ 2,875			257,611,742		257,614,617
Sale of 28,750,000 Units, net of underwriting discounts (in Shares)	28,750,000
Class A common stock subject to possible redemption	$ (2,510)			(250,985,398)		(250,987,908)
Class A common stock subject to possible redemption (in Shares)	(25,098,791)
Net loss					(1,651,707)	(1,651,707)
Balance at Dec. 31, 2020	$ 365	$ 383	$ 575	6,650,386	(1,651,707)	5,000,002
Balance (in Shares) at Dec. 31, 2020	3,651,209	3,833,333	5,750,000
Change in fair value of common stock subject to possible redemption	$ (365)			(6,626,248)	(29,885,479)	(36,512,092)
Change in fair value of common stock subject to possible redemption (in Shares)	(3,651,209)
Net loss					(9,627,185)	(9,627,185)
Balance at Mar. 31, 2021		$ 383	$ 575	$ 24,138	$ (41,164,371)	$ 41,139,275
Balance (in Shares) at Mar. 31, 2021		3,833,333	5,750,000

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) (Parentheticals)	4 Months Ended
	Dec. 31, 2020shares
Class A Common Stock
Sale of underwriting discounts, shares	28,750,000

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Cash Flows - USD ($)	3 Months Ended	4 Months Ended
Condensed Consolidated Statement of Cash Flows - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities:
Net loss	$ (9,627,185)	$ (1,651,707)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(42,746)	(7,721)
Change in fair value of warrant liability	6,342,500	590,001
Transaction costs		828,364
Compensation expense		51,667
Unrealized gainloss on marketable securities held in Trust Account	(744)	16,467
Changes in operating assets and liabilities:
Prepaid expenses	164,310	(747,842)
Accounts payable and accrued expenses	2,455,273	106,477
Net cash used in operating activities	(708,592)	(814,294)
Cash Flows from Investing Activities:
Investment of cash in Trust Account		(287,500,000)
Net cash used in investing activities		(287,500,000)
Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid		281,750,000
Proceeds from sale of Private Placement Warrants		7,750,000
Proceeds from promissory note – related party		88,686
Repayment of promissory note – related party		(88,686)
Payment of offering costs		(405,414)
Repayment of advances from related party	(25,000)
Net cash provided by financing activities	(25,000)	289,094,586
Net Change in Cash and Cash Equivalents	(733,592)	780,292
Cash and Cash Equivalents – Beginning of period	780,292
Cash and Cash Equivalents – End of period	46,700	780,292
Non-Cash investing and financing activities:
Initial classification of Class A common stock subject to possible redemption		251,758,580
Change in value of Class A common stock subject to possible redemption	$ (36,512,092)	(770,672)
Deferred underwriting fee payable		10,062,500
Initial classification of warrant liability		22,272,500
Offering costs by the Sponsor in exchange for the issuance of Class B common stock		25,000
Issuance of Class C common stock to Sponsor		$ 575

Description of Organization and

Description of Organization and Business Operations	3 Months Ended	4 Months Ended
Description of Organization and Business Operations	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Revolution Acceleration Acquisition Corp (formerly known as Acceleration Acquisition Corporation) (the “Company”) is a blank check company incorporated in Delaware on September The Company has one subsidiary, Pickup Merger Corp, a direct, wholly -owned As of March The registration statement for the Company’s Initial Public Offering was declared effective on December -allotment Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 5,166,667 warrants (each, a “Private Placement Warrant” and, collectively, the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to RAAC Management LLC (the “Sponsor”), generating gross proceeds of $7,750,000, which is described in Note 5. Transaction costs amounted to $16,242,914, consisting of $5,750,000 of underwriting fees, $10,062,500 of deferred underwriting fees and $430,414 of other offering costs. Following the closing of the Initial Public Offering on December -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 Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. NASDAQ rules provide that the Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (less any deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the signing of a definitive agreement to enter a Business Combination. The Company will only complete a Business Combination if the post -Business 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. In connection with a proposed Business Combination, the Company may seek stockholder approval of a Business Combination at a meeting called for such purpose at which stockholders may seek to redeem their shares, regardless of whether they vote for or against a Business Combination. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 either immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination. If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Company’s Amended and Restated Certificate of Incorporation provides that, a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Exchange Act), will be restricted from seeking redemption rights with respect to 15% or more of the Public Shares without the Company’s prior written consent. The public stockholders will be entitled to redeem their shares for a pro rata portion of the amount then in the Trust Account (initially $10.00 per 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 tax obligations). The per -share If a stockholder vote is not required 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, offer such redemption pursuant to the tender offer rules of the SEC, and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. The Company’s Sponsor, officers and directors and other holders of Founder Shares and alignment shares (collectively, the “Initial Stockholders”) have agreed (a) to vote Founder Shares (as defined in Note 6), alignment shares (as defined in Note 6) and any Public Shares they purchased during or after the Initial Public Offering in favor of a Business Combination, (b) not to propose an amendment to the Company’s Amended and Restated Certificate of Incorporation with respect to the Company’s pre -Business -Business If the Company is unable to complete a Business Combination by December -share law to provide for claims of creditors and the requirements of applicable law. The underwriter has agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). The Sponsor has agreed that it will 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 entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the day of liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). However, the Company has not asked the Sponsor to reserve for such indemnification obligations, nor has the Company independently verified whether the Sponsor has sufficient funds to satisfy its indemnity obligations and believe that the Sponsor’s only assets are securities of the Company. Therefore, the Company cannot assure its stockholders that the Sponsor would be able to satisfy those obligations. None of the Company’s officers or directors will indemnify the Company for claims by third parties including, without limitation, claims by vendors and prospective target businesses. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (other than the Company’s independent auditors), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Risks and Uncertainties Management continues to evaluate the impact of the COVID -19 Liquidity and Going Concern As of March Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. If the Business Combination is not consummated, the Company will need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern through one year from the date of these financial statements if a Business Combination is not consummated. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Revolution Acceleration Acquisition Corp (formerly known as Acceleration Acquisition Corporation) (the “Company”) is a blank check company incorporated in Delaware on September The Company has one subsidiary, Pickup Merger Corp, a direct, wholly -owned As of December The registration statement for the Company’s Initial Public Offering was declared effective on December -allotment Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 5,166,667 warrants (each, a “Private Placement Warrant” and, collectively, the “Private Placement Warrants”) at a price of $1.50 per Private Placement Warrant in a private placement to RAAC Management LLC (the “Sponsor”), generating gross proceeds of $7,750,000, which is described in Note 5. Transaction costs amounted to $16,242,914, consisting of $5,750,000 of underwriting fees, $10,062,500 of deferred underwriting fees and $430,414 of other offering costs. Following the closing of the Initial Public Offering on December -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 Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. NASDAQ rules provide that the Business Combination must be with one or more target businesses that together have a fair market value equal to at least 80% of the balance in the Trust Account (less any deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the signing of a definitive agreement to enter a Business Combination. The Company will only complete a Business Combination if the post -Business 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. In connection with a proposed Business Combination, the Company may seek stockholder approval of a Business Combination at a meeting called for such purpose at which stockholders may seek to redeem their shares, regardless of whether they vote for or against a Business Combination. The Company will proceed with a Business Combination only if the Company has net tangible assets of at least $5,000,001 either immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the outstanding shares voted are voted in favor of the Business Combination. If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Company’s Amended and Restated Certificate of Incorporation provides that, a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from seeking redemption rights with respect to 15% or more of the Public Shares without the Company’s prior written consent. The public stockholders will be entitled to redeem their shares for a pro rata portion of the amount then in the Trust Account (initially $10.00 per 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 tax obligations). The per -share If a stockholder vote is not required 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, offer such redemption pursuant to the tender offer rules of the Securities and Exchange Commission (the “SEC”), and file tender offer documents containing substantially the same information as would be included in a proxy statement with the SEC prior to completing a Business Combination. The Company’s Sponsor has agreed (a) to vote its Founder Shares (as defined in Note 6), alignment shares (as defined in Note 6) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination, (b) not to propose an amendment to the Company’s Amended and Restated Certificate of Incorporation with respect to the Company’s pre -Business -Business If the Company is unable to complete a Business Combination by December -share liquidation and thereby a formal dissolution of the Company, subject in each case to its obligations under Delaware law to provide for claims of creditors and the requirements of applicable law. The underwriter has agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). The Sponsor has agreed that it will 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 entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the day of liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). However, the Company has not asked the Sponsor to reserve for such indemnification obligations, nor has the Company independently verified whether the Sponsor has sufficient funds to satisfy its indemnity obligations and believe that the Sponsor’s only assets are securities of the Company. Therefore, the Company cannot assure its stockholders that the Sponsor would be able to satisfy those obligations. None of the Company’s officers or directors will indemnify the Company for claims by third parties including, without limitation, claims by vendors and prospective target businesses. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (other than the Company’s independent auditors), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Going Concern As of December Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. The Company will need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern through March Risks and Uncertainties Management continues to evaluate the impact of the COVID -19

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	3 Months Ended	4 Months Ended
Restatement of Previously Issued Financial Statements	Mar. 31, 2021	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	Note 2. Restatement of Interim Financial Information Due to a misapplication of the accounting treatment related to its shares of common stock subject to redemption, non -redeemable -in Impact of the Restatement The impact of the restatement on the Condensed Statement Balance Sheet as of March As Adjustments As Balance Sheets for the three months ended March 31, 2021 (unaudited) Common stock subject to possible redemption: Number of common stock outstanding 24,136,072 4,613,928 28,750,000 Value of common stock subject to possible redemption $ 241,360,720 $ 46,139,280 $ 287,500,000 Class A Common stock excluding common stock subject to possible redemption 4,613,928 (4,613,928 ) — Class A Common stock value $ 461 (461 ) — Additional paid-in capital $ 16,277,478 $ (16,253,340 ) $ 24,138 Accumulated deficit $ (11,278,892 ) $ (29,885,479 ) $ (41,164,371 ) Total Stockholders’ Equity (Deficit) $ 5,000,005 (46,139,280 ) $ (41,139,275 ) The impact of the restatement on the Condensed Statement of Operations for the three months ended March Basic and diluted weighted average common stock outstanding, common stock subject to possible redemption 25,098,791 1,476,894 26,575,685 Basic and diluted weighted average common stock outstanding, Non-redeemable common stock 13,234,542 (1,476,894 ) 11,757,648 Basic and diluted net loss per common stock, Non-redeemable common stock $ (0.73 ) $ (0.09 ) $ (0.82 ) The impact of the restatement on the Condensed Consolidated Statement of Cash Flows for the three months ended March As Adjustments As Statement of Cash Flows for the three months ended March 31, 2021 (unaudited) Non-Cash Investing and Financing Activities: Change in value of common stock subject to possible redemption (9,627,188 ) 46,139,280 36,512,092	NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS The Company previously accounted for its outstanding Public Warrants (as defined in Note 4) and Private Placement Warrants issued in connection with its Initial Public Offering as components of equity instead of as derivative liabilities. The warrant agreement governing the warrants includes a provision that provides for potential changes to the settlement amounts dependent upon the characteristics of the holder of the warrant. In addition, the warrant agreement includes a provision that in the event of a tender or exchange offer made to and accepted by holders of more than 50% of the outstanding shares of a single class of common shares, all holders of the warrants would be entitled to receive cash for their warrants (the “tender offer provision”). Upon review of the “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (‘SPACs’)” released by the SEC staff on April -40 -40-15 -linked -40-15 -40-15 -for-fixed -40-25 As a result of the above, the Company should have classified the warrants as derivative liabilities in its previously issued financial statements. Under this accounting treatment, the Company is required to measure the fair value of the warrants at the end of each reporting period and recognize changes in the fair value from the prior period in the Company’s operating results for the current period. The Company’s accounting for the warrants as components of equity instead of as derivative liabilities did not have any effect on the Company’s previously reported operating expenses, cash flows or cash. As Previously Reported Adjustments As Restated Balance sheet as of December 10, 2020 (audited) Total Liabilities $ 10,374,560 $ 22,272,500 $ 32,647,060 Warrant Liability — 22,272,500 22,272,500 Class A Common Stock Subject to Possible Redemption 274,031,080 (22,272,500 ) 251,758,580 Class A Common Stock 135 222 357 Additional Paid-in Capital 4,999,913 879,809 5,879,722 Accumulated Deficit (999 ) (880,031 ) (881,030 ) Total Stockholders’ Equity 5,000,007 — 5,000,007 Number of Class A common shares subject to redemption 27,403,108 (2,227,250 ) 25,175,858 Balance sheet as of December 31, 2020 (audited) Total Liabilities $ 10,168,977 $ 22,862,501 $ 33,031,478 Warrant Liability — 22,862,501 22,862,501 Class A Common Stock Subject to Possible Redemption 273,850,409 (22,862,501 ) 250,987,908 Class A Common Stock 136 229 365 Additional Paid-in Capital 5,180,583 1,469,803 6,650,386 Accumulated Deficit (181,675 ) (1,470,032 ) (1,651,707 ) Total Stockholders’ Equity 5,000,002 — 5,000,002 Number of Class A common shares subject to redemption 27,385,874 (2,287,083 ) 25,098,791 Period from September 10, 2020 (inception) to December 31, 2020 (audited) Net loss $ (181,675 ) $ (1,470,032 ) $ (1,651,707 ) Weighted average shares outstanding, common stock subject to possible redemption 27,403,108 (2,227,250 ) 25,175,858 Basic and diluted net earnings per share, common stock subject to possible redemption 0.00 — 0.00 Weighted average shares outstanding, non-redeemable common stock 8,843,003 437,124 9,280,127 Basic and diluted net loss per share, non-redeemable common stock (0.02 ) (0.16 ) (0.18 ) Cash Flow Statement for the Period from September 10, 2020 (inception) to December 31, 2020 (audited) Net loss $ (181,675 ) $ (1,470,032 ) $ (1,651,707 ) Allocation of initial public offering costs — 828,064 828,064 Change in fair value of warrant liability — 590,001 590,001 Compensation expense — 51,667 51,667 Initial classification of warrant liability — 22,272,500 22,272,500 Initial classification of common stock subject to possible redemption 274,031,080 (22,272,500 ) 251,758,580 Change in value of common stock subject to possible redemption (180,671 ) (590,001 ) (770,672 )

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	4 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10 -Q -X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with Amendment No. 1 to the Company’s Annual Report on Form 10 -K Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly -owned 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 -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 companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of the condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short -term Cash and Marketable Securities Held in Trust Account At March Warrant Liability The Company accounts for warrants as either equity -classified -classified For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid -in -cash Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that 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 Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheets. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 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 The Company may be subject to potential examination by federal, state and city taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal, state and city tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. On March Net Income (Loss) Per Share Net income (loss) per share is computed by dividing net income (loss) by the weighted -average -dilutive The Company’s statement of operations includes a presentation of income (loss) per share for common stock subject to possible redemption in a manner similar to the two -class Net loss per share, basic and diluted, for non -redeemable -redeemable Non -redeemable -redeemable -redeemable -redeemable The following table reflects the calculation of basic and diluted net income (loss) per share (in dollars, except per share amounts): Three months 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 $ 42,746 Unrealized loss on marketable securities held in Trust Account 744 Less: Company’s portion available to pay taxes (43,490 ) Net Income allocable to shares subject to redemption $ — Denominator: Weighted Average Class A common stock subject to possible redemption Basic and diluted weighted average shares outstanding 26,575,685 Basic and diluted net income per share $ 0.00 Non-Redeemable Common Stock Numerator: Net Loss minus Net Earnings Net loss $ (9,627,185 ) Add: Net income allocable to Class A common stock subject to possible redemption — Non-Redeemable Net Loss $ (9,627,185 ) Denominator: Weighted Average Non-Redeemable Common Stock Basic and diluted weighted average shares outstanding 11,757,648 Basic and diluted net loss per share $ (0.82 ) 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 Corporation coverage of $250,000. The Company has not experienced losses on this account. Fair value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed consolidated balance sheet, primarily due to their short -term Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three -tier • ; • ; • In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re -valued -current -cash Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020 -06 -20 -40 -06 -06 -06 -converted -06 -06 Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented 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 -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 statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short -term Cash and Marketable Securities Held in Trust Account At December 31, 2020, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. Warrant Liability The Company accounts for warrants as either equity -classified -classified For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid -in -cash Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that 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 Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, Class A common stock subject to possible redemption is presented at redemption value as temporary equity, outside of the stockholders’ equity section of the Company’s balance sheet. Income Taxes The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 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 The Company may be subject to potential examination by federal, state and city taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal, state and city tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. On March Net Loss Per Share Net loss per share is computed by dividing net loss by the weighted -average -dilutive The Company’s statement of operations includes a presentation of loss per share for common stock subject to possible redemption in a manner similar to the two -class Net loss per share, basic and diluted, for non -redeemable -redeemable Non -redeemable -redeemable -redeemable -redeemable The following table reflects the calculation of basic and diluted net loss per share (in dollars, except per share amounts): For the September 10, 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 $ 7,355 Unrealized loss on marketable securities held in Trust Account (15,686 ) Less: Company’s portion available to pay taxes — Net Loss allocable to shares subject to redemption $ (8,331 ) Denominator: Weighted Average Class A common stock subject to possible redemption Basic and diluted weighted average shares outstanding 25,175,858 Basic and diluted net loss per share $ 0.00 Non-Redeemable Common Stock Numerator: Net Loss minus Net Earnings Net loss $ (1,651,707 ) Add: Net loss allocable to Class A common stock subject to possible redemption 8,331 Non-Redeemable Net Loss $ (1,643,376 ) Denominator: Weighted Average Non-Redeemable Common Stock Basic and diluted weighted average shares outstanding 9,280,127 Basic and diluted net loss per share $ (0.18 ) 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 Corporation coverage of $250,000. The Company has not experienced losses on this account. Fair value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short -term Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three -tier • • • In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re -valued -current -cash Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Initial Public Offering

Initial Public Offering	3 Months Ended	4 Months Ended
Initial Public Offering	Mar. 31, 2021	Dec. 31, 2020
Initial Public Offering [Abstract]
INITIAL PUBLIC OFFERING	NOTE 4 . INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering on December -allotment -third	NOTE 4. PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 28,750,000 Units, which includes a full exercise by the underwriter of the over -allotment -third

Private Placement

Private Placement	3 Months Ended	4 Months Ended
Private Placement	Mar. 31, 2021	Dec. 31, 2020
Private Placement [Abstract]
PRIVATE PLACEMENT	NOTE 5 . PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 5,166,667 Private Placement Warrants at a price of $1.50 per warrant ($7,750,000 in the aggregate), each exercisable to purchase one share of Class A common stock at a price of $11.50 per share, in a private placement. The proceeds from the sale of the Private Placement Warrants were added to the net proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless.	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 5,166,667 Private Placement Warrants at a price of $1.50 per warrant ($7,750,000 in the aggregate), each exercisable to purchase one share of Class A common stock at a price of $11.50 per share, in a private placement. The proceeds from the sale of the Private Placement Warrants were added to the net proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless.

Related Party Transactions

Related Party Transactions	3 Months Ended	4 Months Ended
Related Party Transactions	Mar. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 . RELATED PARTY TRANSACTIONS Founder Shares On September -allotment -allotment The Sponsor and other holders of Founder Shares and alignment shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 -trading The Sponsor and other holders of Founder Shares and alignment shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the alignment shares until the earlier of: (A) their conversion into shares of Class A common stock; and (B) subsequent to the initial Business Combination, the date on which the Company completes a merger, stock exchange, reorganization or other similar transaction that results in both a change of control and all of the Company’s public stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property. Administrative Support Agreement The Company entered into an agreement, commencing on December Advance to Related Party As of March Promissory Note — Related Party On September -interest Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, an affiliate of the Sponsor or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds on a non -interest	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On September -allotment -allotment The Sponsor and other holders of Founder Shares and alignment shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) one year after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 -trading The Sponsor and other holders of Founder Shares and alignment shares have agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the alignment shares until the earlier of: (A) their conversion into shares of Class A common stock; and (B) subsequent to the initial Business Combination, the date on which the Company completes a merger, stock exchange, reorganization or other similar transaction that results in both a change of control and all of the Company’s public stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property. Administrative Support Agreement The Company entered into an agreement, commencing on December Promissory Note — Related Party On September -interest Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, an affiliate of the Sponsor or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds on a non -interest

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	4 Months Ended
Commitments and Contingencies	Mar. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 . COMMITMENTS AND CONTINGENCIES Registration Rights Pursuant to a registration rights agreement entered into on December -back cause any registration statement to become effective until termination of the applicable lock -up Underwriting Agreement The underwriter is entitled to a deferred fee of $0.35 per Unit, or $10,062,500 in the aggregate. Of such amount, at the Company’s sole and absolute discretion, up to $0.175 per Unit, or up to $5,031,250, may be paid to third parties not participating in the Initial Public Offering that assist the Company in consummating its initial Business Combination. The deferred fee will become payable to the underwriter from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Merger Agreement On February Subject to the terms and conditions of the Merger Agreement, the consideration to be paid in respect of each share of common stock, par value $0.001 per share, of Berkshire Grey (“Berkshire Grey Common Stock”) issued and outstanding immediately prior to the effective time of the Merger will be a number of shares of newly -issued At the Closing, each outstanding option to acquire Berkshire Grey Common Stock and each award of restricted Berkshire Grey Common Stock will be converted into the right to receive an option relating to shares of Class A Stock and an award of restricted shares of Class A Stock, as applicable, upon substantially the same terms and conditions, including with respect to vesting and termination -related The Merger Agreement contains customary representations, warranties and covenants by the parties thereto and the closing is subject to certain conditions as further described in the Merger Agreement. Concurrently with the execution of the Merger Agreement, the Company entered into the “Subscription Agreements with the PIPE Investors in which they will purchase an aggregate amount of $165,000,000 in shares of Class A Stock at a purchase price of $10.00 per share, substantially concurrent with, and contingent upon, the Closing. The Subscription Agreements for the PIPE Investors provide for certain registration rights. In particular, the Company is required to, within 30 calendar days following the Closing, file with the SEC a registration statement registering the resale of the securities issued pursuant to the Subscription Agreements. Additionally, the Company is required to use its commercially reasonable efforts to have such registration statement declared effective as soon as practicable after the filing thereof, but no later than the earlier of (i) the 90th calendar day following the filing date thereof and (ii) the 10th business day after the date the Company is notified (orally or in writing, whichever is earlier) by the SEC that the registration statement will not be “reviewed” or will not be subject to further review. Each Subscription Agreement will terminate with no further force and effect upon the earliest to occur of: (a) such date and time as the Merger Agreement is terminated in accordance with its terms; (b) the mutual written agreement of the parties to such Subscription Agreement; (c) if any of the conditions to closing set forth in the Subscription Agreements are not satisfied on or prior to the closing of the PIPE Investment and, as a result thereof, the transactions contemplated by such Subscription Agreement fail to occur; and (d) if the consummation of the Berkshire Grey Business Combination has not occurred by the Outside Date. In connection with the Berkshire Grey Business Combination, the Company engaged J.P. Morgan Securities LLC as its financial advisor and Credit Suisse Securities (USA) LLC as its placement agent for the PIPE Investment, each of which will be entitled to customary fees in such capacity, with payment due at, and conditioned upon, the closing of the Business Combination and the PIPE Investment, respectively.	NOTE 7. COMMITMENTS Registration Rights Pursuant to a registration rights agreement entered into on December -back -up Underwriting Agreement The underwriter is entitled to a deferred fee of $0.35 per Unit, or $10,062,500 in the aggregate. Of such amount, at the Company’s sole and absolute discretion, up to $0.175 per Unit, or up to $5,031,250, may be paid to third parties not participating in the Initial Public Offering that assist the Company in consummating its initial Business Combination. The deferred fee will become payable to the underwriter from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement.

Stockholders' Equity

Stockholders' Equity	3 Months Ended	4 Months Ended
Stockholders' Equity	Mar. 31, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 . STOCKHOLDERS’ EQUITY Preferred Stock Class A Common Stock Class B Common Stock Class C Common Stock The Class C common stock will automatically convert into shares of Class A common stock at the earlier of (i) a time after the completion of a Business Combination in which the sale price of shares of the Class A common stock equals or exceeds $15.25 if occurring before the third anniversary of a Business Combination, $23.00 if occurring before the sixth anniversary of a Business Combination or $35.00 if occurring before the ninth anniversary of a Business Combination, and (ii) subsequent to the completion of the Business Combination, the date on which the Company completes a merger, stock exchange, reorganization or other similar transaction that results in both a change of control and all of its public stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property, in each case, on a one -for-one Holders of Class A common stock, Class B common stock and Class C common stock will vote together as a single class on all other matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one -for-one -for-one case that additional shares of Class A common stock, or equity -linked -dilution -converted -linked -linked	NOTE 8. STOCKHOLDERS’ EQUITY Preferred Stock Class A Common Stock Class B Common Stock Class C Common Stock The Class C common stock will automatically convert into shares of Class A common stock at the earlier of (i) a time after the completion of a Business Combination in which the sale price of shares of the Class A common stock equals or exceeds $15.25 if occurring before the third anniversary of a Business Combination, $23.00 if occurring before the sixth anniversary of a Business Combination or $35.00 if occurring before the ninth anniversary of a Business Combination, and (ii) subsequent to the completion of the Business Combination, the date on which the Company completes a merger, stock exchange, reorganization or other similar transaction that results in both a change of control and all of its public stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property, in each case, on a one -for-one Holders of Class A common stock, Class B common stock and Class C common stock will vote together as a single class on all other matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one -for-one -for-one -linked -dilution -converted -linked -linked

Warrant Liability

Warrant Liability	3 Months Ended	4 Months Ended
Warrant Liability	Mar. 31, 2021	Dec. 31, 2020
Warrant Liability [Abstract]
WARRANT LIABILITY	NOTE 9 . WARRANT LIABILITY Public Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Public Warrants. The Public Warrants will become exercisable on the later of (a) 30 days after the consummation of a Business Combination or (b) 12 The Company will not be obligated to deliver any Class A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A common stock issuable upon exercise of the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue shares of Class A common stock upon exercise of a warrant unless Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement covering the issuance, under the Securities Act, of the Class A common stock issuable upon exercise of the warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant agreement. Notwithstanding the above, if the shares of Class A common stock are, at the time of any exercise of a warrant, not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of Warrants When the Price per share of Class A common stock Equals or Exceeds $18.00 • • • • if, and only if, the last reported sale price of the Class A common stock for any 20 -trading -trading If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. Redemption of Warrants When the Price per share of Class A common stock Equals or Exceeds $10.00 • • • • The exercise price and number of Class A common stock issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public 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 Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless. In addition, if (x) the Company issues additional shares of Class A common stock or equity -linked The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants will and the common shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and will be non -redeemable	NOTE 9. WARRANT LIABILITY Warrants The Company will not be obligated to deliver any Class A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A common stock issuable upon exercise of the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue shares of Class A common stock upon exercise of a warrant unless Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement covering the issuance, under the Securities Act, of the Class A common stock issuable upon exercise of the warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination and to maintain the effectiveness of such registration statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant agreement. Notwithstanding the above, if the shares of Class A common stock are, at the time of any exercise of a warrant, not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of public warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemption of Warrants When the Price per share of Class A common stock Equals or Exceeds $18.00 • • • • -trading -trading If and when the warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. Redemption of Warrants When the Price per share of Class A common stock Equals or Exceeds $10.00 • • • • The exercise price and number of Class A common stock issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public 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 Public Warrants will not receive any of such funds with respect to their Public Warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such Public Warrants. Accordingly, the Public Warrants may expire worthless. In addition, if (x) the Company issues additional shares of Class A common stock or equity -linked The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants will and the common shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and will be non -redeemable

Income Tax

Income Tax	4 Months Ended
Income Tax	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 10. INCOME TAX The Company’s net deferred tax assets is as follows: December 31, Deferred tax assets Net operating loss carryforward $ 36,315 Unrealized loss on marketable securities held in Trust Account 1,837 Total deferred tax assets 38,152 Valuation Allowance (38,152 ) Deferred tax assets, net of allowance $ — The income tax provision consists of the following: As of Federal Current $ — Deferred (38,152 ) State and Local Current — Deferred — Change in valuation allowance 38,152 Income tax provision $ — As of December In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the period from September A reconciliation of the federal income tax rate to the Company’s effective tax rate is as follows: December 31, Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Change in fair value of warrant liability (18.7 )% Valuation allowance (2.3 )% Income tax provision 0.0 % The Company files income tax returns in the U.S. federal jurisdiction and is subject to examination by the various taxing authorities. The Company’s tax returns for the year ended December

Fair Value Measurements

Fair Value Measurements	3 Months Ended	4 Months Ended
Fair Value Measurements	Mar. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 10 . FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC Topic 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 and liabilities that are measured at fair value on a recurring basis at December 31, 2020, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level March 31, December 31, Assets: Marketable securities held in Trust Account 1 $ 287,534,744 $ 287,491,254 Liabilities: Warrant Liability – Public Warrants 1 $ 18,975,000 $ 14,854,167 Warrant Liability – Private Placement Warrants 2 $ 10,230,001 $ 8,008,334 The Warrants were accounted for as liabilities in accordance with ASC 815 -40 The Public Warrants and Private Placement Warrants were initially valued using a binomial Monte Carlo simulation model, which is considered to be a Level 3 fair value measurement. The Monte Carlo model’s primary unobservable input utilized in determining the fair value of the Private Warrants is the expected volatility of the common stock. The expected volatility as of the Initial Public Offering date was derived from observable public warrant pricing on comparable ‘blank -check A Monte Carlo simulation methodology was used in estimating the fair value of the public warrants for periods where no observable traded price was available, using the same expected volatility as was used in measuring the fair value of the Private Warrants. For periods subsequent to the detachment of the warrants from the Units, the close price of the Public Warrant price was used as the fair value of the Public Warrants and Private Placement Warrants as of each relevant date. The key inputs into the Monte Carlo simulation model for the Private Placement Warrants and Public Warrants were as follows at December Input December 31, Risk-free interest rate 0.36 % Trading days per year 252 Expected volatility 29.0 % Exercise price $ 11.50 Stock Price $ 10.41 The following table presents the changes in the fair value of warrant liabilities: Private Public Warrant Fair value as of December 31, 2020 $ 8,008,334 $ 14,854,167 $ 22,862,501 Change in valuation inputs or other assumptions 2,221,667 4,120,833 6,342,500 Fair value as of March 31, 2021 $ 10,230,001 $ 18,975,000 $ 29,205,001	NOTE 11. FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC Topic 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 and liabilities that are measured at fair value on a recurring basis at December 31, 2020, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level December 31, Assets: Marketable securities held in Trust Account 1 $ 287,491,254 Liabilities: Warrant Liability – Public Warrants 3 $ 14,854,167 Warrant Liability – Private Placement Warrants 3 $ 8,008,334 The Warrants were accounted for as liabilities in accordance with ASC 815 -40 The Public Warrants and Private Warrants were initially valued using a binomial Monte Carlo simulation model, which is considered to be a Level 3 fair value measurement. The Monte Carlo model’s primary unobservable input utilized in determining the fair value of the warrants is the expected volatility of the common stock. The expected volatility as of the IPO date was derived from observable public warrant pricing on comparable “blank -check The key inputs into the Monte Carlo simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement and December Input December 10, December 31, Risk-free interest rate 0.39 % 0.36 % Trading days per year 252 252 Expected volatility 29.0 % 29.0 % Exercise price $ 11.50 $ 11.50 Stock Price $ 10.30 $ 10.41 The following table presents the changes in the fair value of warrant liabilities: Private Public Warrant Fair value as of September 10, 2020 (inception) $ — $ — $ — Initial measurement on December 10, 2020 7,801,667 14,470,833 22,272,500 Change in valuation inputs or other assumptions 206,667 383,334 590,001 Fair value as of December 31, 2020 $ 8,008,334 $ 14,854,167 $ 22,862,501

Subsequent Events

Subsequent Events	3 Months Ended	4 Months Ended
Subsequent Events	Mar. 31, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 1 1 . SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed consolidated financial statements were issued. Based upon this review, except as noted below and in Note On March	NOTE 12. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements other than as noted below and in Note 2 and Note 11. 12A — Merger and Subscription Agreements On February Subject to the terms and conditions of the Merger Agreement, the consideration to be paid in respect of each share of common stock, par value $0.001 per share, of Berkshire Grey (“Berkshire Grey Common Stock”) issued and outstanding immediately prior to the effective time of the Merger will be a number of shares of newly -issued At the Closing, each outstanding option to acquire Berkshire Grey Common Stock and each award of restricted Berkshire Grey Common Stock will be converted into the right to receive an option relating to shares of Class A Stock and an award of restricted shares of Class A Stock, as applicable, upon substantially the same terms and conditions, including with respect to vesting and termination -related The Merger Agreement contains customary representations, warranties and covenants by the parties thereto and the closing is subject to certain conditions as further described in the Merger Agreement. Concurrently with the execution of the Merger Agreement, the Company entered into subscription agreements (the “Subscription Agreements”) with certain investors (the “PIPE Investors”), pursuant to which the PIPE Investors have committed to purchase an aggregate amount of $165,000,000 in shares of Class A Stock at a purchase price of $10.00 per share, substantially concurrent with, and contingent upon, the Closing (the “PIPE Investment”). The Subscription Agreements for the PIPE Investors provide for certain registration rights. In particular, the Company is required to, within 30 calendar days following the Closing, file with the SEC a registration statement registering the resale of the securities issued pursuant to the Subscription Agreements. Additionally, the Company is required to use its commercially reasonable efforts to have such registration statement declared effective as soon as practicable after the filing thereof, but no later than the earlier of (i) the 90 th th Each Subscription Agreement will terminate with no further force and effect upon the earliest to occur of: (a) such date and time as the Merger Agreement is terminated in accordance with its terms; (b) the mutual written agreement of the parties to such Subscription Agreement; (c) if any of the conditions to closing set forth in the Subscription Agreements are not satisfied on or prior to the closing of the PIPE Investment and, as a result thereof, the transactions contemplated by such Subscription Agreement fail to occur; and (d) if the consummation of the Berkshire Grey Business Combination has not occurred by the Outside Date. 12B — Demand Letters On March

Accounting Policies, by Policy

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of the restatement on each financial statement	As Adjustments As Balance Sheets for the three months ended March 31, 2021 (unaudited) Common stock subject to possible redemption: Number of common stock outstanding 24,136,072 4,613,928 28,750,000 Value of common stock subject to possible redemption $ 241,360,720 $ 46,139,280 $ 287,500,000 Class A Common stock excluding common stock subject to possible redemption 4,613,928 (4,613,928 ) — Class A Common stock value $ 461 (461 ) — Additional paid-in capital $ 16,277,478 $ (16,253,340 ) $ 24,138 Accumulated deficit $ (11,278,892 ) $ (29,885,479 ) $ (41,164,371 ) Total Stockholders’ Equity (Deficit) $ 5,000,005 (46,139,280 ) $ (41,139,275 )	As Previously Reported Adjustments As Restated Balance sheet as of December 10, 2020 (audited) Total Liabilities $ 10,374,560 $ 22,272,500 $ 32,647,060 Warrant Liability — 22,272,500 22,272,500 Class A Common Stock Subject to Possible Redemption 274,031,080 (22,272,500 ) 251,758,580 Class A Common Stock 135 222 357 Additional Paid-in Capital 4,999,913 879,809 5,879,722 Accumulated Deficit (999 ) (880,031 ) (881,030 ) Total Stockholders’ Equity 5,000,007 — 5,000,007 Number of Class A common shares subject to redemption 27,403,108 (2,227,250 ) 25,175,858 Balance sheet as of December 31, 2020 (audited) Total Liabilities $ 10,168,977 $ 22,862,501 $ 33,031,478 Warrant Liability — 22,862,501 22,862,501 Class A Common Stock Subject to Possible Redemption 273,850,409 (22,862,501 ) 250,987,908 Class A Common Stock 136 229 365 Additional Paid-in Capital 5,180,583 1,469,803 6,650,386 Accumulated Deficit (181,675 ) (1,470,032 ) (1,651,707 ) Total Stockholders’ Equity 5,000,002 — 5,000,002 Number of Class A common shares subject to redemption 27,385,874 (2,287,083 ) 25,098,791 Period from September 10, 2020 (inception) to December 31, 2020 (audited) Net loss $ (181,675 ) $ (1,470,032 ) $ (1,651,707 ) Weighted average shares outstanding, common stock subject to possible redemption 27,403,108 (2,227,250 ) 25,175,858 Basic and diluted net earnings per share, common stock subject to possible redemption 0.00 — 0.00 Weighted average shares outstanding, non-redeemable common stock 8,843,003 437,124 9,280,127 Basic and diluted net loss per share, non-redeemable common stock (0.02 ) (0.16 ) (0.18 ) Cash Flow Statement for the Period from September 10, 2020 (inception) to December 31, 2020 (audited) Net loss $ (181,675 ) $ (1,470,032 ) $ (1,651,707 ) Allocation of initial public offering costs — 828,064 828,064 Change in fair value of warrant liability — 590,001 590,001 Compensation expense — 51,667 51,667 Initial classification of warrant liability — 22,272,500 22,272,500 Initial classification of common stock subject to possible redemption 274,031,080 (22,272,500 ) 251,758,580 Change in value of common stock subject to possible redemption (180,671 ) (590,001 ) (770,672 )
Schedule of condensed statement of operations	Basic and diluted weighted average common stock outstanding, common stock subject to possible redemption 25,098,791 1,476,894 26,575,685 Basic and diluted weighted average common stock outstanding, Non-redeemable common stock 13,234,542 (1,476,894 ) 11,757,648 Basic and diluted net loss per common stock, Non-redeemable common stock $ (0.73 ) $ (0.09 ) $ (0.82 )
Schedule of condensed consolidated statement of cash flows	As Adjustments As Statement of Cash Flows for the three months ended March 31, 2021 (unaudited) Non-Cash Investing and Financing Activities: Change in value of common stock subject to possible redemption (9,627,188 ) 46,139,280 36,512,092

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended	4 Months Ended
Summary of Significant Accounting Policies (Tables)	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of basic and diluted net loss per share	Three months 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 $ 42,746 Unrealized loss on marketable securities held in Trust Account 744 Less: Company’s portion available to pay taxes (43,490 ) Net Income allocable to shares subject to redemption $ — Denominator: Weighted Average Class A common stock subject to possible redemption Basic and diluted weighted average shares outstanding 26,575,685 Basic and diluted net income per share $ 0.00 Non-Redeemable Common Stock Numerator: Net Loss minus Net Earnings Net loss $ (9,627,185 ) Add: Net income allocable to Class A common stock subject to possible redemption — Non-Redeemable Net Loss $ (9,627,185 ) Denominator: Weighted Average Non-Redeemable Common Stock Basic and diluted weighted average shares outstanding 11,757,648 Basic and diluted net loss per share $ (0.82 )	For the September 10, 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 $ 7,355 Unrealized loss on marketable securities held in Trust Account (15,686 ) Less: Company’s portion available to pay taxes — Net Loss allocable to shares subject to redemption $ (8,331 ) Denominator: Weighted Average Class A common stock subject to possible redemption Basic and diluted weighted average shares outstanding 25,175,858 Basic and diluted net loss per share $ 0.00 Non-Redeemable Common Stock Numerator: Net Loss minus Net Earnings Net loss $ (1,651,707 ) Add: Net loss allocable to Class A common stock subject to possible redemption 8,331 Non-Redeemable Net Loss $ (1,643,376 ) Denominator: Weighted Average Non-Redeemable Common Stock Basic and diluted weighted average shares outstanding 9,280,127 Basic and diluted net loss per share $ (0.18 )

Income Tax (Tables)

Income Tax (Tables)	4 Months Ended
Income Tax (Tables)	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	December 31, Deferred tax assets Net operating loss carryforward $ 36,315 Unrealized loss on marketable securities held in Trust Account 1,837 Total deferred tax assets 38,152 Valuation Allowance (38,152 ) Deferred tax assets, net of allowance $ —
Schedule of Effective Income Tax Rate Reconciliation	As of Federal Current $ — Deferred (38,152 ) State and Local Current — Deferred — Change in valuation allowance 38,152 Income tax provision $ —
Schedule of Effective Income Tax Rate Reconciliation	December 31, Statutory federal income tax rate 21.0 % State taxes, net of federal tax benefit 0.0 % Change in fair value of warrant liability (18.7 )% Valuation allowance (2.3 )% Income tax provision 0.0 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended	4 Months Ended
Fair Value Measurements (Tables)	Mar. 31, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of assets that are measured at fair value on a recurring basis	Description Level March 31, December 31, Assets: Marketable securities held in Trust Account 1 $ 287,534,744 $ 287,491,254 Liabilities: Warrant Liability – Public Warrants 1 $ 18,975,000 $ 14,854,167 Warrant Liability – Private Placement Warrants 2 $ 10,230,001 $ 8,008,334	Description Level December 31, Assets: Marketable securities held in Trust Account 1 $ 287,491,254 Liabilities: Warrant Liability – Public Warrants 3 $ 14,854,167 Warrant Liability – Private Placement Warrants 3 $ 8,008,334
Schedule of key inputs into the Monte Carlo simulation model for the private placement warrants and public warrants	Input December 31, Risk-free interest rate 0.36 % Trading days per year 252 Expected volatility 29.0 % Exercise price $ 11.50 Stock Price $ 10.41	Input December 10, December 31, Risk-free interest rate 0.39 % 0.36 % Trading days per year 252 252 Expected volatility 29.0 % 29.0 % Exercise price $ 11.50 $ 11.50 Stock Price $ 10.30 $ 10.41
Schedule of changes in the fair value of warrant liabilities	Private Public Warrant Fair value as of December 31, 2020 $ 8,008,334 $ 14,854,167 $ 22,862,501 Change in valuation inputs or other assumptions 2,221,667 4,120,833 6,342,500 Fair value as of March 31, 2021 $ 10,230,001 $ 18,975,000 $ 29,205,001	Private Public Warrant Fair value as of September 10, 2020 (inception) $ — $ — $ — Initial measurement on December 10, 2020 7,801,667 14,470,833 22,272,500 Change in valuation inputs or other assumptions 206,667 383,334 590,001 Fair value as of December 31, 2020 $ 8,008,334 $ 14,854,167 $ 22,862,501

Description of Organization a_2

Description of Organization and Business Operations (Details) - USD ($)	Dec. 10, 2020	Mar. 31, 2021	Dec. 31, 2020	Sep. 09, 2020
Description of Organization and Business Operations (Details) [Line Items]
Transaction costs		$ 16,242,914	$ 16,242,914
Underwriting fees		5,750,000	5,750,000
Deferred underwriting fees		10,062,500	10,062,500
Other offering costs		$ 430,414	$ 430,414
Initial public offering, description		Following the closing of the Initial Public Offering on December 10, 2020, an amount of $287,500,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”), and 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 investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act of 1940, as amended (the “Investment Company Act”), as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the funds in the Trust Account to the Company’s stockholders, as described below.	Following the closing of the Initial Public Offering on December 10, 2020, an amount of $287,500,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”), and 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 investment company that holds itself out as a money market fund meeting the conditions of Rule 2a-7 of the Investment Company Act of 1940, as amended (the “Investment Company Act”), as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the funds in the Trust Account to the Company’s stockholders, as described below.
Fair market value percentage		80.00%	80.00%
Percentage of outstanding voting securities		50.00%	50.00%
Net tangible assets		$ 5,000,000
Public shares, percentage			15.00%
Pro rata interest earned per share (in Dollars per share)			$ 10
Description of business combination within the combination period		If the Company is unable to complete a Business Combination by December 10, 2022 (the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to us to pay taxes (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding public shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining stockholders and the Company’s board of directors, proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company, subject in each case to its obligations under Delaware	If the Company is unable to complete a Business Combination by December 10, 2022 (the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter, redeem the public shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account and not previously released to us to pay taxes (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding public shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining stockholders and the Company’s board of directors, proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company, subject in each case to its obligations under Delaware law to provide for claims of creditors and the requirements of applicable law.
Assets remaining vale per share (in Dollars per share)			$ (10)
Business combination agreement description		The Sponsor has agreed that it will 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 entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the day of liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”).	The Sponsor has agreed that it will 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 entered into a written letter of intent, confidentiality or similar agreement or Business Combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the day of liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”).
Amount in operating bank accounts			$ 780,292
Securities held in the trust account			287,491,254
Working capital			1,445,281
Franchise taxes			23,624
Limited Liability Company (LLC) or Limited Partnership (LP), Predecessor Entity(ies) to Business Combination		15%
Operating cash balance		$ 46,700	780,292
Cash and marketable securities held in trust account		287,534,744	$ 287,491,254
Working capital deficit		$ 1,856,518
Underwriters [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)		$ 10
Initial Public Offering [Member]
Description of Organization and Business Operations (Details) [Line Items]
Gross proceeds	$ 287,500,000
Number of units issued in transaction (in Shares)	28,750,000		28,750,000
Over-Allotment Option [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)	$ 10		$ 10
Number of units issued in transaction (in Shares)	3,750,000		3,750,000
Over-Allotment Option [Member] \| Underwriters [Member]
Description of Organization and Business Operations (Details) [Line Items]
Shares issued (in Shares)	3,750,000
Share price (in Dollars per share)	$ 10
Private Placement Warrant [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)		$ 1.50	$ 1.50
Gross proceeds		$ 7,750,000	$ 7,750,000
Number of units issued in transaction (in Shares)		5,166,667	5,166,667
Net tangible assets		$ 5,000,001	$ 5,000,001
Class A Common Stock [Member]
Description of Organization and Business Operations (Details) [Line Items]
Share price (in Dollars per share)		$ 10
Class A Common Stock [Member] \| Initial Public Offering [Member]
Description of Organization and Business Operations (Details) [Line Items]
Shares issued (in Shares)	28,750,000

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Percentage of shares outstanding		50.00%
Tangible assets of at least	$ 5

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of the restatement on each financial statement - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 10, 2020
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Total Liabilities		$ 10,168,977	$ 10,374,560
Warrant Liability
Class A Common Stock Subject to Possible Redemption (in Shares)		273,850,409	274,031,080
Class A Common Stock	$ 461	$ 136	$ 135
Additional Paid-in Capital	16,277,478	5,180,583	4,999,913
Accumulated Deficit	(11,278,892)	(181,675)	(999)
Total Stockholders’ Equity	5,000,005	$ 5,000,002	$ 5,000,007
Number of Class A common shares subject to redemption (in Shares)		27,385,874	27,403,108
Net loss		$ (181,675)
Weighted average shares outstanding, common stock subject to possible redemption (in Shares)		27,403,108
Basic and diluted net earnings per share, common stock subject to possible redemption (in Dollars per share)		$ 0
Weighted average shares outstanding, non-redeemable common stock (in Shares)		8,843,003
Basic and diluted net loss per share, non-redeemable common stock (in Dollars per share)		$ (0.02)
Net loss		$ (181,675)
Allocation of initial public offering costs
Change in fair value of warrant liability
Compensation expense
Initial classification of warrant liability
Initial classification of common stock subject to possible redemption		274,031,080
Change in value of common stock subject to possible redemption	241,360,720	(180,671)
Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Total Liabilities		22,862,501	$ 22,272,500
Warrant Liability		$ 22,862,501	$ 22,272,500
Class A Common Stock Subject to Possible Redemption (in Shares)		(22,862,501)	(22,272,500)
Class A Common Stock	(461)	$ 229	$ 222
Additional Paid-in Capital	(16,253,340)	1,469,803	879,809
Accumulated Deficit	(29,885,479)	(1,470,032)	(880,031)
Total Stockholders’ Equity	(46,139,280)
Number of Class A common shares subject to redemption (in Shares)		(2,287,083)	(2,227,250)
Net loss		$ (1,470,032)
Weighted average shares outstanding, common stock subject to possible redemption (in Shares)		(2,227,250)
Basic and diluted net earnings per share, common stock subject to possible redemption (in Dollars per share)
Weighted average shares outstanding, non-redeemable common stock (in Shares)		437,124
Basic and diluted net loss per share, non-redeemable common stock (in Dollars per share)		$ (0.16)
Net loss		$ (1,470,032)
Allocation of initial public offering costs		828,064
Change in fair value of warrant liability		590,001
Compensation expense		51,667
Initial classification of warrant liability		22,272,500
Initial classification of common stock subject to possible redemption		(22,272,500)
Change in value of common stock subject to possible redemption	46,139,280	(590,001)
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Total Liabilities		33,031,478	$ 32,647,060
Warrant Liability		$ 22,862,501	$ 22,272,500
Class A Common Stock Subject to Possible Redemption (in Shares)		250,987,908	251,758,580
Class A Common Stock		$ 365	$ 357
Additional Paid-in Capital	24,138	6,650,386	5,879,722
Accumulated Deficit	(41,164,371)	(1,651,707)	(881,030)
Total Stockholders’ Equity	(41,139,275)	$ 5,000,002	$ 5,000,007
Number of Class A common shares subject to redemption (in Shares)		25,098,791	25,175,858
Net loss		$ (1,651,707)
Weighted average shares outstanding, common stock subject to possible redemption (in Shares)		25,175,858
Basic and diluted net earnings per share, common stock subject to possible redemption (in Dollars per share)		$ 0
Weighted average shares outstanding, non-redeemable common stock (in Shares)		9,280,127
Basic and diluted net loss per share, non-redeemable common stock (in Dollars per share)		$ (0.18)
Net loss		$ (1,651,707)
Allocation of initial public offering costs		828,064
Change in fair value of warrant liability		590,001
Compensation expense		51,667
Initial classification of warrant liability		22,272,500
Initial classification of common stock subject to possible redemption		251,758,580
Change in value of common stock subject to possible redemption	$ 287,500,000	$ (770,672)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Purchase of aggregate shares	14,750,000	14,750,000
Federal Depository Insurance Coverage	$ 250,000	$ 250,000
Derivative liabilities due		12 months

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per share - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account	$ 42,746	$ 7,355
Unrealized loss on marketable securities held in Trust Account	744	(15,686)
Less: Company’s portion available to pay taxes	43,490
Net Loss allocable to shares subject to redemption		$ (8,331)
Denominator: Weighted Average Class A common stock subject to possible redemption
Basic and diluted weighted average shares outstanding (in Shares)	26,575,685	25,175,858
Basic and diluted net loss per share (in Dollars per share)	$ 0	$ 0
Denominator: Weighted Average Non-Redeemable Common Stock
Net loss	$ (9,627,185)	$ (1,651,707)
Non-Redeemable Common Stock [Member]
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding (in Shares)	11,757,648	9,280,127
Basic and diluted net loss per share (in Dollars per share)	$ (0.82)	$ (0.18)
Net loss	$ (9,627,185)	$ (1,651,707)
Add: Net loss allocable to Class A common stock subject to possible redemption		8,331
Non-Redeemable Net Loss	$ (9,627,185)	$ (1,643,376)

Initial Public Offering (Detail

Initial Public Offering (Details) - $ / shares	Dec. 10, 2020	Dec. 31, 2020
IPO [Member]
Initial Public Offering (Details) [Line Items]
Number of shares issued	28,750,000	28,750,000
Warrant description	Each Unit consists of one share of Class A common stock and one-third of one redeemable warrant (“Public Warrant”). Each Public Warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per whole share, subject to adjustment (see Note 9).	Each Unit consists of one share of Class A common stock and one-third of one redeemable warrant (“Public Warrant”). Each Public Warrant entitles the holder to purchase one share of Class A common stock at an exercise price of $11.50 per whole share, subject to adjustment (see Note 9).
Over-Allotment Option [Member]
Initial Public Offering (Details) [Line Items]
Number of shares issued	3,750,000	3,750,000
Share price (in Dollars per share)	$ 10	$ 10

Private Placement (Details)

Private Placement (Details) - USD ($)	3 Months Ended	4 Months Ended
Private Placement (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Private Placement (Details) [Line Items]
Warrant price per share	$ 0.01
Sponsor [Member]
Private Placement (Details) [Line Items]
Purchase of warrants (in Shares)	5,166,667	5,166,667
Warrant price per share	$ 1.50	$ 1.50
Aggregate purchase price (in Dollars)	$ 7,750,000	$ 7,750,000
Class A Common Stock [Member]
Private Placement (Details) [Line Items]
Common stock price per share	$ 11.50	$ 11.50

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Dec. 07, 2020	Sep. 11, 2020	Nov. 20, 2020	Sep. 15, 2020	Mar. 31, 2021	Dec. 31, 2020	Dec. 15, 2020	Dec. 10, 2020
Related Party Transactions (Details) [Line Items]
Purchase price of founder shares (in Dollars)						$ 25,000
Promissory note, description					Up to 500,000 Founder Shares and 750,000 alignment shares are subject to forfeiture by the Sponsor to the extent that the underwriter’s over-allotment is not exercised in full or in part so that the Founder Shares and alignment shares will represent 10% and 15%, respectively, of the Company’s issued and outstanding shares of common stock after the Initial Public Offering.	Up to 500,000 Founder Shares and 750,000 alignment shares are subject to forfeiture by the Sponsor to the extent that the underwriter’s over-allotment is not exercised in full or in part so that the Founder Shares and alignment shares will represent 10% and 15%, respectively, of the Company’s issued and outstanding shares of common stock after the Initial Public Offering.
Price per share (in Dollars per share)						$ 10.41		$ 10.30
Office space and administrative support expenses (in Dollars)	$ 10,000
Services fees (in Dollars)						$ 7,742
Accrued expenses (in Dollars)		$ 300,000			$ 10,000
Promissory note, outstanding (in Dollars)								$ 83,686
Note repaid (in Dollars)							$ 83,686
Price per warrant (in Dollars per share)					$ 0.01
Company incurred fees (in Dollars)					$ 30,000
Sponsor [Member]
Related Party Transactions (Details) [Line Items]
Amount due to repayment of related party (in Dollars)					$ 25,000
Related Party Loan [Member]
Related Party Transactions (Details) [Line Items]
Working capital loans					$1,500,000
Price per warrant (in Dollars per share)					$ 1.50
Andrew Wallace [Member]
Related Party Transactions (Details) [Line Items]
Alignment shares			50,000
Related Party Loan [Member]
Related Party Transactions (Details) [Line Items]
Working capital loans						$1,500,000
Price per warrant (in Dollars per share)						$ 1.50
Founder Shares [Member]
Related Party Transactions (Details) [Line Items]
Purchase price of founder shares (in Dollars)				$ 25,000
Shares issued				8,625,000
Shares exchange			4,791,667
Cancellation of shares			5,750,000
Sponsor transferred			16,000
Alignment shares			24,000
IPO [Member]
Related Party Transactions (Details) [Line Items]
Accrued expenses (in Dollars)		$ 300,000
Independent Directors [Member]
Related Party Transactions (Details) [Line Items]
Founder Shares			50,000
Class A Common Stock [Member]
Related Party Transactions (Details) [Line Items]
Purchase price of founder shares (in Dollars)
Shares issued
Price per share (in Dollars per share)					$ 12	$ 12

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	3 Months Ended	4 Months Ended
Commitments and Contingencies (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Commitments and Contingencies (Details) [Line Items]
Merger agreement description	Subject to the terms and conditions of the Merger Agreement, the consideration to be paid in respect of each share of common stock, par value $0.001 per share, of Berkshire Grey (“Berkshire Grey Common Stock”) issued and outstanding immediately prior to the effective time of the Merger will be a number of shares of newly-issued Class A common stock of the Company (with each share valued at $10.00), par value $0.0001 per share (“RAAC Class A Common Stock”), equal to (x) $2,250,000,000.00 divided by (y) the number of shares of Aggregate Fully Diluted Company Stock (as defined in the Merger Agreement). Immediately prior to the closing of the Business Combination (the “Closing”), all of the outstanding shares of each series of preferred stock of Berkshire Grey will be converted into shares of Berkshire Grey Common Stock.
Subscription agreements description	Additionally, the Company is required to use its commercially reasonable efforts to have such registration statement declared effective as soon as practicable after the filing thereof, but no later than the earlier of (i) the 90th calendar day following the filing date thereof and (ii) the 10th business day after the date the Company is notified (orally or in writing, whichever is earlier) by the SEC that the registration statement will not be “reviewed” or will not be subject to further review.
Class A Common Stock [Member]
Commitments and Contingencies (Details) [Line Items]
Common stock aggregate amount	$ 165,000,000
Stock purchase price per share	$ 10
Underwriting Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Underwriting description	The underwriter is entitled to a deferred fee of $0.35 per Unit, or $10,062,500 in the aggregate. Of such amount, at the Company’s sole and absolute discretion, up to $0.175 per Unit, or up to $5,031,250, may be paid to third parties not participating in the Initial Public Offering that assist the Company in consummating its initial Business Combination.	The underwriter is entitled to a deferred fee of $0.35 per Unit, or $10,062,500 in the aggregate. Of such amount, at the Company’s sole and absolute discretion, up to $0.175 per Unit, or up to $5,031,250, may be paid to third parties not participating in the Initial Public Offering that assist the Company in consummating its initial Business Combination.

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	3 Months Ended	4 Months Ended
Stockholders' Equity (Details) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Stockholders' Equity (Details) [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Conversion of stock, description	The Class C common stock will automatically convert into shares of Class A common stock at the earlier of (i) a time after the completion of a Business Combination in which the sale price of shares of the Class A common stock equals or exceeds $15.25 if occurring before the third anniversary of a Business Combination, $23.00 if occurring before the sixth anniversary of a Business Combination or $35.00 if occurring before the ninth anniversary of a Business Combination, and (ii) subsequent to the completion of the Business Combination, the date on which the Company completes a merger, stock exchange, reorganization or other similar transaction that results in both a change of control and all of its public stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property, in each case, on a one-for-one basis, subject to adjustment.	The Class C common stock will automatically convert into shares of Class A common stock at the earlier of (i) a time after the completion of a Business Combination in which the sale price of shares of the Class A common stock equals or exceeds $15.25 if occurring before the third anniversary of a Business Combination, $23.00 if occurring before the sixth anniversary of a Business Combination or $35.00 if occurring before the ninth anniversary of a Business Combination, and (ii) subsequent to the completion of the Business Combination, the date on which the Company completes a merger, stock exchange, reorganization or other similar transaction that results in both a change of control and all of its public stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property, in each case, on a one-for-one basis, subject to adjustment.
Percentage of issued and outstanding	25%	25%
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Class A Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, share authorized	75,000,000	75,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Voting rights, description	Holders of the Company’s common stock are entitled to one vote for each share.	Holders of the Company’s common stock are entitled to one vote for each share.
Common stock, share issued		3,651,209
Common stock, share outstanding		3,651,209
Shares subject to possible redemption	28,750,000	25,098,791
Class B Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, share authorized	10,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Voting rights, description	Holders of the Company’s Class B common stock are entitled to one vote for each share.	Holders of the Company’s Class B common stock are entitled to one vote for each share.
Common stock, share issued	3,833,333	3,833,333
Common stock, share outstanding	3,833,333	3,833,333
Class C Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock, share authorized	15,000,000	15,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Voting rights, description	Holders of the Company’s Class C common stock are entitled to one vote for each share.	Holders of the Company’s Class C common stock are entitled to one vote for each share.
Common stock, share issued	5,750,000	5,750,000
Common stock, share outstanding	5,750,000	5,750,000

Warrant Liability (Details)

Warrant Liability (Details) - $ / shares	3 Months Ended	4 Months Ended
Warrant Liability (Details) - $ / shares	Mar. 31, 2021	Dec. 31, 2020
Warrant Liability (Details) [Line Items]
Warrants price per share	$ 0.01
Business combination, description	the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of such initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price and the $18.00 and $10.00 per share redemption trigger prices described above will be adjusted (to the nearest cent) to be equal to 180% and 100%, respectively, of the higher of the Market Value and the Newly Issued Price.	In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of its initial Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares and alignment shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the Company’s initial Business Combination on the date of the consummation of such initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price and the $18.00 and $10.00 per share redemption trigger prices described above will be adjusted (to the nearest cent) to be equal to 180% and 100%, respectively, of the higher of the Market Value and the Newly Issued Price.
Warrants price per share	$ 0.10
Business combination issue price	9.20
Private Placement [Member]
Warrant Liability (Details) [Line Items]
Sale of stock price per share	1.50	$ 1.50
Warrants price per share	$ 18	$ 18
Warrant [Member]
Warrant Liability (Details) [Line Items]
Business Acquisition, Period Results Included in Combined Entity	5 years	5 years
Sale of stock price per share	$ 18	$ 18
Warrants price per share	10	0.01
Class A common stock [Member]
Warrant Liability (Details) [Line Items]
Sale of stock price per share	10
Class A common stock [Member] \| Warrant [Member]
Warrant Liability (Details) [Line Items]
Sale of stock price per share	18	18
Warrants price per share	$ 10	10
Warrant [Member]
Warrant Liability (Details) [Line Items]
Warrants price per share		$ 0.10

Income Tax (Details)

Income Tax (Details)	Dec. 31, 2020USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 172,929
Valuation allowance	$ 38,152

Income Tax (Details) - Schedule

Income Tax (Details) - Schedule of deferred tax assets	Dec. 31, 2020USD ($)
Deferred tax assets
Net operating loss carryforward	$ 36,315
Unrealized loss on marketable securities held in Trust Account	1,837
Total deferred tax assets	38,152
Valuation Allowance	(38,152)
Deferred tax assets, net of allowance

Income Tax (Details) - Schedu_2

Income Tax (Details) - Schedule of provision for income tax	4 Months Ended
Income Tax (Details) - Schedule of provision for income tax	Dec. 31, 2020USD ($)
Federal
Current
Deferred	(38,152)
State and Local
Current
Deferred
Change in valuation allowance	38,152
Income tax provision

Income Tax (Details) - Schedu_3

Income Tax (Details) - Schedule of Effective Income Tax Rate Reconciliation	4 Months Ended
	Dec. 31, 2020
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Statutory federal income tax rate	21.00%
State taxes, net of federal tax benefit	0.00%
Change in fair value of warrant liability	(18.70%)
Valuation allowance	(2.30%)
Income tax provision	0.00%

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of assets that are measured at fair value on a recurring basis - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Level 1 [Member]
Assets:
Marketable securities held in Trust Account	$ 287,534,744	$ 287,491,254
Liabilities:
Warrant Liability – Public Warrants	$ 18,975,000	14,854,167
Level 3 [Member]
Liabilities:
Warrant Liability – Public Warrants		14,854,167
Warrant Liability – Private Placement Warrants		$ 8,008,334

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of key inputs into the Monte Carlo simulation model for the private placement warrants and public warrants - $ / shares	4 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 10, 2020
Schedule of key inputs into the Monte Carlo simulation model for the private placement warrants and public warrants [Abstract]
Risk-free interest rate	0.36%	0.36%	0.39%
Trading days per year	252 years	252 days	252 days
Expected volatility	29.00%	29.00%	29.00%
Exercise price	$ 11.50	$ 11.50	$ 11.50
Stock Price	$ 10.41	$ 10.41	$ 10.30

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Private Placement [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value	$ 8,008,334
Initial measurement on December 10, 2020		7,801,667
Change in valuation inputs or other assumptions	2,221,667	206,667
Fair value	10,230,001	8,008,334
Public [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value	14,854,167
Initial measurement on December 10, 2020		14,470,833
Change in valuation inputs or other assumptions	4,120,833	383,334
Fair value	18,975,000	14,854,167
Warrant Liabilities [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value	22,862,501
Initial measurement on December 10, 2020		22,272,500
Change in valuation inputs or other assumptions	6,342,500	590,001
Fair value	$ 29,205,001	$ 22,862,501

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	1 Months Ended
Subsequent Events (Details) - Subsequent Event [Member]	Feb. 23, 2021
Subsequent Events (Details) [Line Items]
Merger agreement, description	Subject to the terms and conditions of the Merger Agreement, the consideration to be paid in respect of each share of common stock, par value $0.001 per share, of Berkshire Grey (“Berkshire Grey Common Stock”) issued and outstanding immediately prior to the effective time of the Merger will be a number of shares of newly-issued Class A common stock of the Company (with each share valued at $10.00), par value $0.0001 per share (“RAAC Class A Common Stock”), equal to (x) $2,250,000,000.00 divided by (y) the number of shares of Aggregate Fully Diluted Company Stock (as defined in the Merger Agreement).
Subscription agreement, description	Concurrently with the execution of the Merger Agreement, the Company entered into subscription agreements (the “Subscription Agreements”) with certain investors (the “PIPE Investors”), pursuant to which the PIPE Investors have committed to purchase an aggregate amount of $165,000,000 in shares of Class A Stock at a purchase price of $10.00 per share, substantially concurrent with, and contingent upon, the Closing (the “PIPE Investment”).

Restatement of Interim Financia

Restatement of Interim Financial Information (Details) - Schedule of condensed statement balance sheet - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 10, 2020
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Number of common stock outstanding (in Shares)	24,136,072
Value of common stock subject to possible redemption	$ 241,360,720	$ (180,671)
Class A Common stock excluding common stock subject to possible redemption	4,613,928
Class A Common stock value	461	136	$ 135
Additional paid-in capital	16,277,478	5,180,583	4,999,913
Accumulated deficit	(11,278,892)	(181,675)	(999)
Total Stockholders’ Equity (Deficit)	$ 5,000,005	5,000,002	5,000,007
Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Number of common stock outstanding (in Shares)	4,613,928
Value of common stock subject to possible redemption	$ 46,139,280	(590,001)
Class A Common stock excluding common stock subject to possible redemption	(4,613,928)
Class A Common stock value	(461)	229	222
Additional paid-in capital	(16,253,340)	1,469,803	879,809
Accumulated deficit	(29,885,479)	(1,470,032)	(880,031)
Total Stockholders’ Equity (Deficit)	$ (46,139,280)
As Restated [Member]
Condensed Financial Statements, Captions [Line Items]
Number of common stock outstanding (in Shares)	28,750,000
Value of common stock subject to possible redemption	$ 287,500,000	(770,672)
Class A Common stock excluding common stock subject to possible redemption
Class A Common stock value		365	357
Additional paid-in capital	24,138	6,650,386	5,879,722
Accumulated deficit	(41,164,371)	(1,651,707)	(881,030)
Total Stockholders’ Equity (Deficit)	$ (41,139,275)	$ 5,000,002	$ 5,000,007

Restatement of Interim Financ_2

Restatement of Interim Financial Information (Details) - Schedule of condensed statement of operations	3 Months Ended
	Mar. 31, 2021$ / sharesshares
As Previously Reported [Member]
Condensed Income Statements, Captions [Line Items]
Basic and diluted weighted average common stock outstanding, common stock subject to possible redemption	25,098,791
Basic and diluted weighted average common stock outstanding, Non-redeemable common stock	13,234,542
Basic and diluted net loss per common stock, Non-redeemable common stock (in Dollars per share) \| $ / shares	$ (0.73)
Adjustments [Member]
Condensed Income Statements, Captions [Line Items]
Basic and diluted weighted average common stock outstanding, common stock subject to possible redemption	1,476,894
Basic and diluted weighted average common stock outstanding, Non-redeemable common stock	(1,476,894)
Basic and diluted net loss per common stock, Non-redeemable common stock (in Dollars per share) \| $ / shares	$ (0.09)
As Restated [Member]
Condensed Income Statements, Captions [Line Items]
Basic and diluted weighted average common stock outstanding, common stock subject to possible redemption	26,575,685
Basic and diluted weighted average common stock outstanding, Non-redeemable common stock	11,757,648
Basic and diluted net loss per common stock, Non-redeemable common stock (in Dollars per share) \| $ / shares	$ (0.82)

Restatement of Interim Financ_3

Restatement of Interim Financial Information (Details) - Schedule of condensed consolidated statement of cash flows	3 Months Ended
	Mar. 31, 2021shares
As Previously Reported [Member]
Non-Cash Investing and Financing Activities:
Change in value of common stock subject to possible redemption	(9,627,188)
Adjustments [Member]
Non-Cash Investing and Financing Activities:
Change in value of common stock subject to possible redemption	46,139,280
As Restated [Member]
Non-Cash Investing and Financing Activities:
Change in value of common stock subject to possible redemption	36,512,092

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of basic and diluted net loss per share - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account	$ 42,746	$ 7,355
Unrealized loss on marketable securities held in Trust Account	744	(15,686)
Less: Company’s portion available to pay taxes	(43,490)
Net Income allocable to shares subject to redemption		$ (8,331)
Denominator: Weighted Average Class A common stock subject to possible redemption
Basic and diluted weighted average shares outstanding (in Shares)	26,575,685	25,175,858
Basic and diluted net income per share (in Dollars per share)	$ 0	$ 0
Numerator: Net Loss minus Net Earnings
Net loss	$ (9,627,185)	$ (1,651,707)
Non-Redeemable Common Stock [Member]
Numerator: Net Loss minus Net Earnings
Net loss	(9,627,185)	(1,651,707)
Add: Net income allocable to Class A common stock subject to possible redemption		8,331
Non-Redeemable Net Loss	$ (9,627,185)	$ (1,643,376)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding (in Shares)	11,757,648	9,280,127
Basic and diluted net loss per share (in Dollars per share)	$ (0.82)	$ (0.18)

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of assets that are measured at fair value on a recurring basis - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Level 1 [Member]
Assets:
Marketable securities held in Trust Account	$ 287,534,744	$ 287,491,254
Liabilities:
Warrant Liability – Public Warrants	18,975,000	14,854,167
Level 2 [Member]
Liabilities:
Warrant Liability – Private Placement Warrants	$ 10,230,001	$ 8,008,334

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of private placement warrants and public warrants - $ / shares	4 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 10, 2020
Schedule of private placement warrants and public warrants [Abstract]
Risk-free interest rate	0.36%	0.36%	0.39%
Trading days per year	252 years	252 days	252 days
Expected volatility	29.00%	29.00%	29.00%
Exercise price	$ 11.50	$ 11.50	$ 11.50
Stock Price	$ 10.41	$ 10.41	$ 10.30

Fair Value Measurements (Deta_6

Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities - USD ($)	3 Months Ended	4 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Private Placement [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value	$ 8,008,334
Change in valuation inputs or other assumptions	2,221,667	206,667
Fair value	10,230,001	8,008,334
Public [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value	14,854,167
Change in valuation inputs or other assumptions	4,120,833	383,334
Fair value	18,975,000	14,854,167
Warrant Liabilities [Member]
Fair Value Measurements (Details) - Schedule of changes in the fair value of warrant liabilities [Line Items]
Fair value	22,862,501
Change in valuation inputs or other assumptions	6,342,500	590,001
Fair value	$ 29,205,001	$ 22,862,501