Quarterly report pursuant to sections 13 or 15(d)

INCOME TAXES (Tables)

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INCOME TAXES (Tables)
 9 Months Ended
Sep. 30, 2012
INCOME TAXES [Abstract]  
Schedule of the components of net deferred tax assets, including a valuation allowance
    September 30,     December 31,  
    2012     2011  
Deferred tax assets:                
Net operating loss carryforwards   $ 205,000     $ 85,000  
Non-deductible start-up costs   $ 461,000     $ 318,000  
      666,000       403,000  
Total deferred tax assets     233,000       141,000  
Less: Valuation Allowance     (233,000 )     (141,000 )
Net Deferred Tax Assets   $ -     $ -  
Schedule of the reconciliation between the statutory rate and the effective tax rate
    2012     2011  
Federal statutory tax rate     (35 )%     (35 )%
Change in valuation allowance     35 %     35 %
Effective tax rate     0.0 %     0.0 %