Vision Sensing Acquisition (VSAC) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2023	May 15, 2023
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-40983
Entity Registrant Name	Vision Sensing Acquisition Corp.
Entity Central Index Key	0001883983
Entity Tax Identification Number	87-2323481
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	Suite 500
Entity Address, Address Line Two	78 SW 7th Street
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33130
City Area Code	786
Local Phone Number	633-2520
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Units, each consisting of one share of Class A Common Stock and three-quarters of one Redeemable Warrant
Title of 12(b) Security	Units, each consisting of one share of Class A Common Stock and three-quarters of one Redeemable Warrant
Trading Symbol	VSACU
Security Exchange Name	NASDAQ
Class A Common Stock, $0.0001 par value per share
Title of 12(b) Security	Class A Common Stock, $0.0001 par value per share
Trading Symbol	VSAC
Security Exchange Name	NASDAQ
Redeemable Warrants, each whole warrant exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share
Title of 12(b) Security	Redeemable Warrants, each whole warrant exercisable for one share of Class A Common Stock at an exercise price of $11.50 per share
Trading Symbol	VSACW
Security Exchange Name	NASDAQ
Common Class A [Member]
Entity Common Stock, Shares Outstanding		2,085,208
Common Class B [Member]
Entity Common Stock, Shares Outstanding		2,530,000

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 250	$ 71,650
Other receivable		10,000
Prepaid expense	28,153	28,153
Cash and Marketable Securities held in trust account	107,213,024
Total Current Assets	107,241,427	109,803
Cash and Marketable Securities held in trust account		105,082,318
Total Assets	107,241,427	105,192,121
Current liabilities
Accrued expenses	20,000
Account payables	905,468	640,448
Working capital loan	363,875	333,900
Extension loan	2,024,000	1,012,000
Income tax payable	5,000	5,000
Franchise tax payable	209,511	209,511
Deferred underwriter commission	3,542,000
Total Current Liabilities	7,069,854	2,200,859
Deferred underwriter commission		3,542,000
Total Liabilities	7,069,854	5,742,859
Commitments and Contingencies
Class A common stock subject to possible redemption; 10,120,000 shares (at $10.35 per share at March 31, 2022 and $10.25 per share at December 31, 2022)	104,742,000	103,730,000
Shareholders’ Deficit
Preferred Stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Additional paid-in capital
Accumulated deficit	(4,570,727)	(4,281,038)
Total Shareholders’ Deficit	(4,570,427)	(4,280,738)
Total Liabilities, Redeemable Class A Common Stock and Stockholders’ Deficit	107,241,427	105,192,121
Common Class A [Member]
Shareholders’ Deficit
Common stock, value	47	47
Common Class B [Member]
Shareholders’ Deficit
Common stock, value	$ 253	$ 253

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Preferred stock, par value	$ 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
Common Class A [Member]
Temporary equity, shares outstanding	10,120,000	10,120,000
Temporary equity, redemption price per share	$ 10.35	$ 10.25
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	472,700	472,700
Common stock, shares outstanding	472,700	472,700
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	2,530,000	2,530,000
Common stock, shares outstanding	2,530,000	2,530,000

Statement of Operations (Unaudi

Statement of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Formation and operating costs	$ (396,395)	$ (164,446)
Loss from Operations	(396,395)	(164,446)
Other Income (Expenses)
Interest earned on marketable securities held in trust account	1,118,706	10,344
Net Income (loss) before income tax	$ 722,311	$ (154,102)
Common Class A [Member]
Other Income (Expenses)
Weighted average shares outstanding of common stock	10,592,700	10,592,700
Basic and diluted net income (loss) per common stock	$ 0.08	$ (0.01)
Common Class B [Member]
Other Income (Expenses)
Weighted average shares outstanding of common stock	2,530,000	2,530,000
Basic and diluted net income (loss) per common stock	$ (0.03)	$ (0.01)

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance value at Dec. 31, 2021	$ 47	$ 253		$ (3,121,643)	$ (3,121,342)
Beginning balance shares at Dec. 31, 2021	472,700	2,530,000
Net income (Loss)				(154,102)	(154,102)
Ending balance value at Mar. 31, 2022	$ 47	$ 253		(3,275,745)	(3,275,444)
Beginning balance shares at Mar. 31, 2022	472,700	2,530,000
Beginning balance value at Dec. 31, 2022	$ 47	$ 253		(4,281,038)	(4,280,738)
Beginning balance shares at Dec. 31, 2022	472,700	2,530,000
Net income (Loss)				722,311	722,311
Additional amount deposited into trust ($0.10 per common stock subject to possible redemption)				(1,012,000)	(1,012,000)
Ending balance value at Mar. 31, 2023	$ 47	$ 253		$ (4,570,727)	$ (4,570,427)
Beginning balance shares at Mar. 31, 2023	472,700	2,530,000

Statement of Changes in Stock_2

Statement of Changes in Stockholders' Equity (Unaudited) (Parenthetical)	Mar. 31, 2023 $ / shares
Common Stock [Member]
Common stock subject to possible redemption price per share	$ 0.10

Statement of Cash Flows (Unaudi

Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ 722,311	$ (154,102)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(1,118,706)	(10,344)
Changes in operating assets and liabilities:
Prepaid expenses		9,946
Accounts payable and accrued offering costs	265,020	19,934
Accrued expenses	20,000
Franchise tax payable		(77,310)
Income tax payable
Other receivable	10,000
Net cash used in operating activities	(101,375)	(211,876)
Cash flows from investing activities:
Interest withdraw from Trust Account
Investment of cash in Trust Account	(1,012,000)
Net cash used in investing activities	(1,012,000)
Cash flows from financing activities:
Working capital loan	29,975
Extension loan	1,012,000
Proceeds from issuance of Class B common stock to Sponsor
Proceeds from sale of Units, net of underwriting discount paid
Proceeds from sale of private placement units
Payment of offering costs
Net cash provided by financing activities	1,041,975
Net change in cash	(71,400)	(211,876)
Cash at the beginning of the period	71,650	499,301
Cash at the end of the period	$ 250	$ 287,425

Description of Organization and

Description of Organization and Business Operations	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Organization and Business Operations	Note 1 — Description of Organization and Business Operations Vision Sensing Acquisition Corp. (the “Company”) is a blank check company incorporated in the State of Delaware on August 13, 2021. The Company was formed for the purpose of acquiring, engaging in a share exchange, share reconstruction and amalgamation with, purchasing all or substantially all of the assets of, entering into contractual arrangements with, or engaging in any other similar business combination with one or more businesses or entities (“Business Combination”). The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of March 31, 2023, the Company had not commenced any operations. All activity for the period from August 13, 2021 (inception) through March 31, 2023 relates to the Company’s formation, the Offering (as defined below), the Company’s search for acquisition targets and due diligence, the negotiation of the Business Combination Agreement (as defined below) and assisting Newsight Imaging Ltd. in the preparation and filing of its Registration Statement on Form F-4 and amendments thereto. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the Offering. The Company has selected December 31 as its fiscal year end. The Company’s sponsor is Vision Sensing LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on October 29, 2021. On November 3, 2021, the Company consummated its Initial Public Offering of 8,800,000 10.00 88,000,000 7,520,024 3,542,000 1,320,000 Simultaneously with the consummation of the closing of the Offering, the Company consummated the private placement of an aggregate of 426,500 10.00 4,265,000 Additionally, on November 3, 2021, the Company consummated the closing of the sale of 1,320,000 10.00 13,200,000 264,000 0.0001 11.50 Simultaneously with the exercise of the overallotment, the Company consummated the Private Placement of an additional 46,200 462,000 A total of $ 102,718,000 until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the Trust Account to the Company’s stockholders, as described below. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations (Continued) Transaction costs of the Initial Public Offering with the exercise of the overallotment amounted to $ 7,520,024 2,024,000 3,542,000 436,024 Following the closing of the Initial Public Offering $ 953,522 250 100,171,572 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 Units, 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 50 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 Proposed Business Combination On August 30, 2022, the Company entered into a Business Combination Agreement (the “Original Business Combination Agreement” and as it has been amended and may be further amended or restated, the “Business Combination Agreement”) with Newsight Imaging Ltd., an Israeli company (“Newsight”), and Newsight MergerSub, Inc., a Delaware corporation and wholly owned subsidiary of Newsight (“Merger Sub”). Pursuant to the Business Combination Agreement, at the closing (the “Closing”) of the transactions contemplated thereunder (collectively, the “Transactions”), and following the Recapitalization and the PIPE Investment (as each such term is defined and described in the Business Combination Agreement), (i) Merger Sub will merge with and into the Company, with the Company continuing as the surviving entity and a wholly owned subsidiary of Newsight (the “Merger”); (ii) the common stock of the Company (including Class A common stock and Class B common stock) will be converted into ordinary shares of Newsight (“Newsight Ordinary Shares”) on a one-for-one basis; (iii) warrants to purchase the Company’s common stock will instead become eligible to purchase the same number of Newsight Ordinary Shares at the same exercise price and for the same exercise period; (iv) the Company will become a wholly owned subsidiary of Newsight; and (v) the Company will change its corporate name to Newsight HoldCo, Inc., and will have a restated certificate of incorporation appropriate for a private corporation. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations (Continued) Prior to the Closing, but subject to the completion of the Closing, Newsight will effect a recapitalization of its outstanding equity securities (the “Recapitalization”) so that the only class of outstanding equity of Newsight will be the Newsight Ordinary Shares (and certain options and warrants that are exercisable for Newsight Ordinary Shares). To effect the Recapitalization, (i) Newsight will effect a recapitalization of the Newsight Ordinary Shares so that the holders of the then outstanding Newsight Ordinary Shares will have shares valued at $ 10.00 215,000,000 The Business Combination Agreement and related agreements are further described in our Current Report on Form 8-K filed with the SEC on September 6, 2022. On January 19, 2023, the Company, Newsight and Merger Sub entered into an Amendment No. 1 to Business Combination Agreement (the “First BCA Amendment”) to amend Article 40.1(a) of Exhibit H to the Original Business Combination Agreement (the form of Amended and Restated Articles of Association of Newsight that will become effective in connection with consummation of the Business Combination) to provide that the U.S. federal district courts will have exclusive jurisdiction to resolve complaints asserting a cause of action under the Securities Exchange Act of 1934, as amended. On January 29, 2023, the Company, Newsight and Merger Sub entered into Amendment No. 2 to Business Combination Agreement (the “Second BCA Amendment”) to amend the definition of “Outside Date” in Section 10.1 in the Original Business Combination Agreement to change the Outside Date from February 3, 2023 to May 3, 2023. The amendment extends the Outside Date to match the new deadline for the Company under its organizational documents to complete its initial business combination. Copies of the First BCA Amendment and Second BCA Amendment are attached as Exhibit 2.1.1 and 2.1.2 to this Quarterly Report and incorporated by reference herein. Newsight Registration Statement on Form F-4 Newsight filed a Registration Statement on Form F-4 with the SEC on December 8, 2022 to register the issuance of the Newsight Ordinary Shares that will be issued at the consummation of the Business Combination, the warrants exercisable for Newsight Ordinary Shares that will result from the amendment of the Company’s public warrants at the consummation of the Business Combination and the Newsight Ordinary Shares issuable upon exercise of such warrants. Newsight filed an Amendment No. 1 thereto on January 20, 2023, an Amendment No. 2 thereto on February 13, 2023 and an Amendment No. 3 thereto on March 27, 2023. We use the term “Newsight Form F-4” to refer to the original registration statement as amended by the three amendments and as it may be subsequently further amended. 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 VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations (Continued) The Company’s amended and restated certificate of incorporation originally provided that we have up to 12 months from the closing of our IPO, or until November 3, 2022, to consummate an initial business combination; however, if we anticipated that we may not be able to consummate a Business Combination within 12 months, we could, by resolution of our board of directors if requested by our sponsor, extend the period of time to consummate a Business Combination up to two times, each by an additional three months (for a total of up to 18 months, or until May 3, 2023), subject to our sponsor depositing additional funds into the trust account. As described in further detail in Note 8 below, On May 1, 2023, the Company’s stockholders approved an amendment to the Company’s amended and restated certificate of incorporation that allows our board of directors, if requested by our sponsor, to further extend the period of time to consummate a Business Combination by up to six 1-month extensions until November 3, 2023, subject to our sponsor depositing additional funds into the trust account. Extensions On October 28, 2022 and again on February 2, 2023, at the request of our sponsor, our board of directors extended the period of time to consummate a Business Combination to February 3, 2023 and May 3, 2023, respectively, our sponsor deposited $ 1,012,000 0.10 2,024,000 72,562.86 0.045 72,562.86 If the Company is unable to complete a Business Combination with Newsight or another Business Combination by June 5, 2023 (which can be extended to November 3, 2023 if our sponsor deposits an additional $ 72,562.86 100,000 72,562.86 0.045 VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations (Continued) Our sponsor has agreed that it will be liable to us if and to the extent any claims by a third party (other than the independent public accounting firm) for services rendered or products sold to us, or a prospective target business with which we have 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) $10.15 per public share and (ii) the actual amount per public share held in the trust account as of the date of the liquidation of the trust account, if less than $10.15 per public 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 the monies held in the trust account (whether or not such waiver is enforceable) nor will it apply to any claims under our indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. However, we have not asked our sponsor to reserve for such indemnification obligations, nor have we independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and believe that our sponsor’s only assets are securities of our company. Therefore, we cannot assure you that our sponsor would be able to satisfy those obligations. None of our officers or directors will indemnify us for claims by third parties including, without limitation, claims by vendors and prospective target businesses Liquidity and Management’s Plans Prior to the completion of the Initial Public Offering, the Company lacked the liquidity it needed to sustain operations for a reasonable period of time, which is considered to be one year from the issuance date of the financial statements. The Company has since completed its Initial Public Offering at which time capital in excess of the funds deposited in the Trust Account and/or used to fund offering expenses was released to the Company for general working capital purposes. Accordingly, management has since re-evaluated the Company’s liquidity and financial condition and determined that sufficient capital exists to sustain operations through the earlier of the consummation of a Business Combination or one year from this filing and therefore substantial doubt has been alleviated. There is no assurance that the Company’s plans to consummate an initial Business Combination will be successful within the Combination Period. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of the financial statement. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Additionally, as a result of the military action commenced in February 2022 by the Russian Federation and Belarus in the country of Ukraine and related economic sanctions, the Company’s ability to consummate a Business Combination, or the operations of a target business with which the Company ultimately consummates a Business Combination, may be materially and adversely affected. Further, the Company’s ability to consummate a transaction may be dependent on the ability to raise equity and debt financing which may be impacted by these events, including as a result of increased market volatility, or decreased market liquidity in third-party financing being unavailable on terms acceptable to the Company or at all. The impact of this action and related sanctions on the world economy and the specific impact on the Company’s financial position, results of operations and/or ability to consummate a Business Combination are not yet determinable. The condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) 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 auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is 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 financial statements in conformity with GAAP requires 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. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of the financial statement. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. The Company had $ 250 no 71,650 no VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) 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 to be sustained upon examination by taxing authorities. The Company’s management determined the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were $ 5,000 no The provision for income taxes was deemed de minimis for the three months ended March 31, 2023. Class A Common Stock Subject to Possible Redemption All of the Class A common stock sold as part of the Units in the Public Offering contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation. In accordance with ASC 480, conditionally redeemable Class A common stock (including shares of Class A common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity’s equity instruments, are excluded from the provisions of ASC 480. Although the Company did not specify a maximum redemption threshold, its charter provides that currently, the Company will not redeem its public shares in an amount that would cause its net tangible assets (stockholders’ equity) to be less than $ 5,000,001 10,120,000 Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 Net Loss Per Share Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common stock shares outstanding for the period. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the Initial Public Offering and warrants issued as components of the Private Placement Units (the “Placement Warrants”) since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) Net loss per share, basic and diluted, for Class A and Class B non-redeemable common stock is calculated by dividing the net loss, adjusted for income attributable to Class A redeemable common stock shares, by the weighted average number of Class A and Class B non-redeemable common stock shares outstanding for the period. Non-redeemable Class A and Class B common stock shares includes the Founder Shares and non-redeemable common stock shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. Schedule of basic and Diluted Net Income Loss Per Common share For the Three Months Ended March 31, 2023 For the Three Months Ended March 31, 2023 Class A common stock Numerator: net income (loss) allocable to Class A common stock $ 798,734 $ (122,398 ) Denominator: weighted average number of Class A common stock 10,592,700 10,592,700 Basic and diluted net income (loss) per redeemable Class A common stock $ 0.08 $ (0.01 ) Class B common stock Numerator: net income (loss) allocable to non-redeemable Class B common stock $ (76,423 ) $ (31,705 ) Denominator: weighted average number of Class B common stock 2,530,000 2,530,000 Basic and diluted net income (loss) per Class B common stock $ (0.03 ) $ (0.01 ) Fair Value of Financial Instruments The 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 fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets. This is the level that the Marketable Securities Held in Trust Account are considered (being $ 107,213,024 105,082,318 ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. 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. Recently Issued Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS

Public Offering

Public Offering	3 Months Ended
	Mar. 31, 2023
Public Offering
Public Offering	Note 3 — Public Offering Pursuant to the Initial Public Offering and full exercise underwriter’s overallotment option, the Company sold 10,120,000 10.00 11.50

Private Placement

Private Placement	3 Months Ended
	Mar. 31, 2023
Private Placement
Private Placement	Note 4 — Private Placement Simultaneously with the closing of the Initial Public Offering, the Company consummated the private sale (the “Private Placement”) of an aggregate of 472,700 10.00 4,727,000 A portion of the proceeds from the Private Placement Units was added to the 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 Units held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and the Private Placement Units will be worthless. The Private Placement Warrants (including the Class A common stock issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of an Initial Business Combination, subject to certain exceptions.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 — Related Party Transactions Class B Common Stock On September 2, 2021, the Company issued an aggregate of 2,530,000 25,000 0.009 The holders of the Founder Shares have agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) six months after the completion of a Business Combination and (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A Common Stock equals or exceeds $12.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital share exchange or other similar transaction that results in all of the Public Stockholders having the right to exchange their shares of common stock for cash, securities or other property Promissory Note — Related Party On August 31, 2021, the Sponsor issued an unsecured promissory note to the Company, pursuant to which the Company may borrow up to an aggregate principal amount of $ 300,000 The note is non-interest bearing and payable on the earlier of (i) December 31, 2022 or (ii) the consummation of the Proposed Offering. The promissory note was fully repaid on November 8, 2021 VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 5 — Related Party Transactions (Continued) Related Party Loans In order to finance transaction costs in connection with a Business Combination, our Sponsor extended to us a line of credit of up to $ 1,000,000 10.00 363,875 The Sponsor deposited an additional $ 1,012,000 2,024,000 1,012,000 Newsight Bridge Financing In connection with our entry into the Business Combination Agreement, we agreed to provide Newsight with up to $ 1 7.45 1,000,000 Administrative Support Agreement Commencing on the date the Units are first listed on the Nasdaq, the Company has agreed to pay the Sponsor a total of $ 10,000 17,000

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 — Commitments and Contingencies Registration Rights The holders of the Founder Shares, Private Placement Units and warrants that may be issued upon conversion of Working Capital Loans (and any shares of common stock issuable upon the exercise of the Private Placement Warrants or warrants issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of Initial Public Offering requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to shares of Class A common stock). The holders of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not be required to effect or permit any registration or cause any registration statement to become effective until the securities covered thereby are released from their lock-up restrictions. The Company will bear the expenses incurred in connection with the filing of any such registration statements. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 6 — Commitments and Contingencies (Continued) Underwriters Agreement The Company granted the underwriter a 45-day option to purchase up to 1,320,000 The underwriter was paid a cash underwriting discount of two percent ( 2.00 2,024,000 3,542,000 On November 3, 2021, the underwriters purchased an additional 1,320,000 10.00 13,200,000 Right of First Refusal For a period beginning on the closing of this offering and ending 12 months from the closing of a business combination, we have granted EF Hutton, division of Benchmark Investments, LLC a right of first refusal to act as lead-left book running manager and lead left manager for any and all future private or public equity, convertible and debt offerings during such period. In accordance with FINRA Rule 5110(g)(6)(A), such right of first refusal shall not have a duration of more than three years from the effective date of the registration statement of which this prospectus forms a part.

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Stockholders’ Equity	Note 7 – Stockholders’ Equity Preferred Shares 1,000,000 0.0001 no Class A Common Stock 100,000,000 0.0001 Holders of the Company’s Class A common stock are entitled to one vote for each share 472,700 Class B Common Stock — 10,000,000 0.0001 Holders of the Company’s Class B common stock are entitled to one vote for each share 2,530,000 Only holders of the Class B common stock will have the right to vote on the election of directors prior to the Business Combination. Holders of Class A common stock and holders of Class B common stock will vote together as a single class on all matters submitted to a vote of our stockholders except as otherwise required by law. In connection with our initial business combination, we may enter into a stockholders agreement or other arrangements with the stockholders of the target or other investors to provide for voting or other corporate governance arrangements that differ from those in effect upon completion of the IPO. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 7 – Stockholders’ Equity (Continued) The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination, or earlier at the option of the holder, on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the then-outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with a Business Combination (net of the number of shares of Class A common stock redeemed in connection with a Business Combination), excluding any shares or equity-linked securities issued or issuable to any seller of an interest in the target to us in a Business Combination. Warrants — Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination and (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants is then effective and a current prospectus relating to those shares of Class A common stock is available, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of residence of the exercising holder, or an exemption from registration is available. The Company has agreed that as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, the Company will use its commercially reasonable efforts to file, and within 60 business days following a Business Combination to have declared effective, a registration statement covering the issuance of the shares of Class A common stock issuable upon exercise of the warrants and to maintain a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed. Notwithstanding the above, if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies 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 — Once the warrants become exercisable, the Company may redeem the outstanding Public Warrants: ● in whole and not in part; ● at a price of $ 0.01 ● upon a minimum of 30 days’ prior written notice of redemption, or the 30-day redemption period to each warrant holder; and ● if, and only if, the last reported sale price of the Class A Common Stock equals or exceeds $ 18.00 VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 7 – Stockholders’ Equity (Continued) 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. If the Company calls the Public Warrants for redemption, as described above, its management will have the option to require any holder that wishes to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of common stock issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of 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. The Private Placement Warrants will be identical to the Public Warrants underlying the Units being sold in the Initial Public Offering.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 8 – Subsequent Events In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred up to the date the audited financial statements were available to issue. On April 25, the Company withdrew $ 212,514 Charter Amendment In a special meeting held on May 1, 2023, the Company’s stockholders approved a First Amendment (the “First Charter Amendment) to the Company’s amended and restated certificate of incorporation (the “Existing Company Charter”), changing the structure and cost of the Company’s right to extend the date (the “Termination Date”) by which the Company must either (i) cease all operations except for the purpose of winding up or else (ii) as promptly as reasonably possible but not 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 our taxes (less up to $ 100,000 VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 8 – Subsequent Events (Continued) The First Charter Amendment allows the Company to extend the Termination Date from May 3, 2023 by up to six 1-month extensions to November 3, 2023, provided that (i) the Company’s Sponsor (or its affiliates or permitted designees) will deposit into the Company’s Trust Account the lesser of (x) $ 100,000 0.045 8,507,492 of the Company’s public shares exercised their right to redeem those shares for cash at an approximate price of $ 10.59 per share, for an aggregate of approximately $ 90.1 million, leaving 1,612,508 Company public shares outstanding after the May 1, 2023 stockholders meeting. Thus the price for each one-month extension is $ 72,562.86 . The Company’s Sponsor deposited this amount into the Trust Account on May 1, 2023, so the Termination Date has been extended to Monday, June 5, 2023. In connection therewith, the Company entered into an amendment to the Trust Agreement,. The form of the Trust Agreement was initially filed as an exhibit to the Company’s Registration Statement on Form S-1 (File No. 333-259766) for the Offering. The Trust Agreement was amended by Amendment No. 1 to Investment Management Trust Agreement dated May 1, 2023 by and between the Company and Continental, the form of which was filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the Commission on May 2, 2023. A copy of the Amendment No. 1 to Investment Management Trust Agreement is attached as Exhibit 10.1 to this Quarterly Report and incorporated by reference herein.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited financial statements are presented in U.S. Dollars and conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued)
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is 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	Use of Estimates The preparation of financial statements in conformity with GAAP requires 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.
Risks and Uncertainties	Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of the financial statement. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. The Company had $ 250 no 71,650 no VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued)
Income Taxes	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 to be sustained upon examination by taxing authorities. The Company’s management determined the United States is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if any, as income tax expense. There were $ 5,000 no The provision for income taxes was deemed de minimis for the three months ended March 31, 2023.
Class A Common Stock Subject to Possible Redemption	Class A Common Stock Subject to Possible Redemption All of the Class A common stock sold as part of the Units in the Public Offering contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Business Combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation. In accordance with ASC 480, conditionally redeemable Class A common stock (including shares of Class A common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. Ordinary liquidation events, which involve the redemption and liquidation of all of the entity’s equity instruments, are excluded from the provisions of ASC 480. Although the Company did not specify a maximum redemption threshold, its charter provides that currently, the Company will not redeem its public shares in an amount that would cause its net tangible assets (stockholders’ equity) to be less than $ 5,000,001 10,120,000
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000
Net Loss Per Share	Net Loss Per Share Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common stock shares outstanding for the period. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the Initial Public Offering and warrants issued as components of the Private Placement Units (the “Placement Warrants”) since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (Continued) Net loss per share, basic and diluted, for Class A and Class B non-redeemable common stock is calculated by dividing the net loss, adjusted for income attributable to Class A redeemable common stock shares, by the weighted average number of Class A and Class B non-redeemable common stock shares outstanding for the period. Non-redeemable Class A and Class B common stock shares includes the Founder Shares and non-redeemable common stock shares as these shares do not have any redemption features and do not participate in the income earned on the Trust Account. Schedule of basic and Diluted Net Income Loss Per Common share For the Three Months Ended March 31, 2023 For the Three Months Ended March 31, 2023 Class A common stock Numerator: net income (loss) allocable to Class A common stock $ 798,734 $ (122,398 ) Denominator: weighted average number of Class A common stock 10,592,700 10,592,700 Basic and diluted net income (loss) per redeemable Class A common stock $ 0.08 $ (0.01 ) Class B common stock Numerator: net income (loss) allocable to non-redeemable Class B common stock $ (76,423 ) $ (31,705 ) Denominator: weighted average number of Class B common stock 2,530,000 2,530,000 Basic and diluted net income (loss) per Class B common stock $ (0.03 ) $ (0.01 )
Fair Value of Financial Instruments	Fair Value of Financial Instruments The 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 fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: ● Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets. This is the level that the Marketable Securities Held in Trust Account are considered (being $ 107,213,024 105,082,318 ● Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and ● Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. 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.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements. VISION SENSING ACQUISITION CORP. NOTES TO UNAUDITED FINANCIAL STATEMENTS

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Schedule of basic and Diluted Net Income Loss Per Common share	Schedule of basic and Diluted Net Income Loss Per Common share For the Three Months Ended March 31, 2023 For the Three Months Ended March 31, 2023 Class A common stock Numerator: net income (loss) allocable to Class A common stock $ 798,734 $ (122,398 ) Denominator: weighted average number of Class A common stock 10,592,700 10,592,700 Basic and diluted net income (loss) per redeemable Class A common stock $ 0.08 $ (0.01 ) Class B common stock Numerator: net income (loss) allocable to non-redeemable Class B common stock $ (76,423 ) $ (31,705 ) Denominator: weighted average number of Class B common stock 2,530,000 2,530,000 Basic and diluted net income (loss) per Class B common stock $ (0.03 ) $ (0.01 )

Description of Organization a_2

Description of Organization and Business Operations (Details Narrative) - USD ($)			3 Months Ended
	Nov. 03, 2023	Nov. 03, 2021	Mar. 31, 2023	Mar. 31, 2022	Jun. 05, 2023	Feb. 02, 2023	Dec. 31, 2022	Oct. 28, 2022	Sep. 02, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares price								$ 0.10	$ 0.009
Proceeds from issuance initial public offering
Cash			250
Working capital deficit			100,171,572
Business combination, recognized identifiable assets acquired and liabilities assumed, finite-lived intangibles			$ 5,000,001
Repurchase share price per share			$ 10
Stock repurchase value			$ 215,000,000
Asset held in trust account			100,000			$ 1,012,000		$ 1,012,000
Interest to pay dissolution expenses			$ 100,000
Agreement description			Our sponsor has agreed that it will be liable to us if and to the extent any claims by a third party (other than the independent public accounting firm) for services rendered or products sold to us, or a prospective target business with which we have 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) $10.15 per public share and (ii) the actual amount per public share held in the trust account as of the date of the liquidation of the trust account, if less than $10.15 per public 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 the monies held in the trust account (whether or not such waiver is enforceable) nor will it apply to any claims under our indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. However, we have not asked our sponsor to reserve for such indemnification obligations, nor have we independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and believe that our sponsor’s only assets are securities of our company. Therefore, we cannot assure you that our sponsor would be able to satisfy those obligations. None of our officers or directors will indemnify us for claims by third parties including, without limitation, claims by vendors and prospective target businesses
Unsecured Promissory Note [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Asset held in trust account								$ 2,024,000
Fair Market Value [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business acquisition, percentage of voting interests acquired			80%
Trust [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Business acquisition, percentage of voting interests acquired			50%
Common Class A [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares price		$ 11.50
Unit issued price			$ 18
Common stock par value		$ 0.0001	0.0001				$ 0.0001
Closing IPO [Member] | Sponsor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from issuance or sale of equity		$ 102,718,000
Forecast [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares price					$ 0.045
Asset held in trust account	$ 72,562.86				$ 72,562.86
IPO [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period, shares, new issues		8,800,000
Shares price		$ 10	$ 11.50
Proceeds from issuance initial public offering		$ 88,000,000
Deferred underwriting fee		7,520,024
Cash underwriting fee		3,542,000
Over-Allotment Option [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deferred underwriting fee			$ 3,542,000
Cash underwriting fee		264,000	2,024,000
Proceeds from issuance or sale of equity		$ 13,200,000
Transaction costs			7,520,024
Other offering costs			436,024
Cash			$ 953,522
Over-Allotment Option [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares to be issued at closing of the offering			1,320,000
Over-Allotment Option [Member] | Sponsor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares to be issued at closing of the offering		46,200
Proceeds from issuance or sale of equity		$ 462,000	$ 4,727,000
Over-Allotment Option [Member] | Closing Sale [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares to be issued at closing of the offering		1,320,000
Unit issued price		$ 10
Over-Allotment Option [Member] | Forecast [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Exercise price per share	$ 0.045
Over-Allotment Option [Member] | Forecast [Member] | Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Deposits	$ 72,562.86
Private Placement [Member] | Sponsor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares price		$ 10	$ 10
Number of shares to be issued at closing of the offering		426,500	472,700
Proceeds from issuance or sale of equity		$ 4,265,000

Schedule of basic and Diluted N

Schedule of basic and Diluted Net Income Loss Per Common share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Common Class A [Member]
Numerator: net income (loss) allocable to non-redeemable Class B common stock	$ 798,734	$ (122,398)
Denominator: weighted average number of Class B common stock	10,592,700	10,592,700
Basic and diluted net income (loss) per Class B common stock	$ 0.08	$ (0.01)
Common Class B [Member]
Numerator: net income (loss) allocable to non-redeemable Class B common stock	$ (76,423)	$ (31,705)
Denominator: weighted average number of Class B common stock	2,530,000	2,530,000
Basic and diluted net income (loss) per Class B common stock	$ (0.03)	$ (0.01)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Cash	$ 250	$ 71,650
Cash equivalents	0	0
Unrecognized tax benefits	5,000
Accrued interest and penalties	0
Business combination, recognized identifiable assets acquired and liabilities assumed, finite-lived intangibles	5,000,001
Federal depository insurance coverage	250,000	250,000
Marketable securities	$ 107,213,024	$ 105,082,318
Common Class A [Member]
Temporary equity, shares outstanding	10,120,000	10,120,000

Public Offering (Details Narrat

Public Offering (Details Narrative) - $ / shares	3 Months Ended
	Mar. 31, 2023	Oct. 28, 2022	Nov. 03, 2021	Sep. 02, 2021
Subsidiary, Sale of Stock [Line Items]
Exercise price		$ 0.10		$ 0.009
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of stock number of shares issued in transaction	10,120,000
Sale of stock, price per share	$ 10
Exercise price	$ 11.50		$ 10

Private Placement (Details Narr

Private Placement (Details Narrative) - USD ($)		3 Months Ended
	Nov. 03, 2021	Mar. 31, 2023	Oct. 28, 2022	Sep. 02, 2021
Defined Benefit Plan Disclosure [Line Items]
Unit issued price			$ 0.10	$ 0.009
Over-Allotment Option [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross proceeds from transaction	$ 13,200,000
Sponsor [Member] | Private Placement [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares to be issued at closing of the offering	426,500	472,700
Unit issued price	$ 10	$ 10
Gross proceeds from transaction	$ 4,265,000
Sponsor [Member] | Over-Allotment Option [Member]
Defined Benefit Plan Disclosure [Line Items]
Number of shares to be issued at closing of the offering	46,200
Gross proceeds from transaction	$ 462,000	$ 4,727,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)				3 Months Ended		29 Months Ended
	Nov. 04, 2022	Sep. 02, 2021	Aug. 31, 2021	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2023	Feb. 02, 2023	Dec. 31, 2022	Oct. 28, 2022	Aug. 09, 2022
Related Party Transaction [Line Items]
Cash and cash equivalents, at carrying value				$ 250				$ 71,650
Shares price		$ 0.009							$ 0.10
Agreement description				Our sponsor has agreed that it will be liable to us if and to the extent any claims by a third party (other than the independent public accounting firm) for services rendered or products sold to us, or a prospective target business with which we have 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) $10.15 per public share and (ii) the actual amount per public share held in the trust account as of the date of the liquidation of the trust account, if less than $10.15 per public 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 the monies held in the trust account (whether or not such waiver is enforceable) nor will it apply to any claims under our indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act. However, we have not asked our sponsor to reserve for such indemnification obligations, nor have we independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and believe that our sponsor’s only assets are securities of our company. Therefore, we cannot assure you that our sponsor would be able to satisfy those obligations. None of our officers or directors will indemnify us for claims by third parties including, without limitation, claims by vendors and prospective target businesses
Working capital loan				$ 29,975
Asset held in trust account				$ 100,000			$ 1,012,000		$ 1,012,000
General and administrative expense						$ 17,000
Dr George Cho Yin So [Member]
Related Party Transaction [Line Items]
Beneficial ownership percentage				7.45%
Dr George Cho Yiu So [Member]
Related Party Transaction [Line Items]
Proceeds from collection of advance to affiliate	$ 1,000,000
Dr George Cho Yiu So [Member] | Business Combination Agreement [Member]
Related Party Transaction [Line Items]
Business combination transaction				$ 1,000,000
Over-Allotment Option [Member] | Underwriters [Member]
Related Party Transaction [Line Items]
Aggregate underwriting discount							$ 2,024,000
Sponsor [Member]
Related Party Transaction [Line Items]
Cash and cash equivalents, at carrying value		$ 25,000
Working capital loan				363,875
Sponsor [Member] | Vision Sensing LLC [Member]
Related Party Transaction [Line Items]
Other general and administrative expense				$ 10,000
Sponsor [Member] | Additional Placement [Member]
Related Party Transaction [Line Items]
Additional placement unit price										$ 10
Sponsor [Member] | Convertible Notes [Member]
Related Party Transaction [Line Items]
Line of credit										$ 1,000,000
Sponsor [Member] | Unsecured Promissory Note [Member]
Related Party Transaction [Line Items]
Aggregate principal amount borrow up to			$ 300,000
Debt instrument description			The note is non-interest bearing and payable on the earlier of (i) December 31, 2022 or (ii) the consummation of the Proposed Offering. The promissory note was fully repaid on November 8, 2021
Sponsor [Member] | Common Class B [Member]
Related Party Transaction [Line Items]
Issuance of common stock		2,530,000
Agreement description		The holders of the Founder Shares have agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (A) six months after the completion of a Business Combination and (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A Common Stock equals or exceeds $12.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital share exchange or other similar transaction that results in all of the Public Stockholders having the right to exchange their shares of common stock for cash, securities or other property

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)		3 Months Ended
	Nov. 03, 2021	Mar. 31, 2023
Loss Contingencies [Line Items]
Cash underwriting discount percentage		2%
Underwriters [Member]
Loss Contingencies [Line Items]
Deferred underwriting fee		$ 2,024,000
Over-Allotment Option [Member]
Loss Contingencies [Line Items]
Proceeds from issuance or sale of equity	$ 13,200,000
Over-Allotment Option [Member] | Closing Sale [Member]
Loss Contingencies [Line Items]
Number of shares to be issued in transaction	1,320,000
Share Price	$ 10
Over-Allotment Option [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Number of shares to be issued in transaction		1,320,000
IPO [Member]
Loss Contingencies [Line Items]
Proceeds from underwriting expense		$ 3,542,000

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - $ / shares	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Nov. 03, 2021
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred Stock, Shares Outstanding	0	0
Warrant price per share	$ 0.01
Common Class A [Member]
Class of Stock [Line Items]
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, voting rights	Holders of the Company’s Class A common stock are entitled to one vote for each share
Common stock, shares, issued	472,700	472,700
Common stock, shares, outstanding	472,700	472,700
Unit issued price	$ 18
Common Class B [Member]
Class of Stock [Line Items]
Common stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, voting rights	Holders of the Company’s Class B common stock are entitled to one vote for each share
Common stock, shares, issued	2,530,000	2,530,000
Common stock, shares, outstanding	2,530,000	2,530,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	May 03, 2023	May 01, 2023	Jun. 05, 2023	Apr. 25, 2023	Mar. 31, 2023	Feb. 02, 2023	Oct. 28, 2022
Subsequent Event [Line Items]
Asset held in trust account					$ 100,000	$ 1,012,000	$ 1,012,000
Cash					$ 250
Subsequent Event [Member]
Subsequent Event [Line Items]
Asset held in trust account	$ 100,000	$ 8,507,492	$ 72,562.86	$ 212,514
Diluted per share	$ 0.045	$ 10.59
Cash		$ 90,100,000
Shares, Outstanding		1,612,508