STOCKHOLDERS' EQUITY (unaudited)	6 Months Ended
STOCKHOLDERS' EQUITY (unaudited)	Jun. 30, 2011
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 2 - STOCKHOLDERS' EQUITY During June 2009, the Company sold for a $5,000 subscription receivable 7,096,390 shares of its $.0001 par value common stock to an investor. In addition, the Company also sold to the investor for a $2,500 subscription receivable, warrants to purchase 7,096,390 shares of common stock at an exercise price of $.00035. These warrants expire at the earlier date of 10 years from date of purchase or 5 years from the date the Company consummates a merger or other business combination with an operating business or any other event to which the Company ceases to be a “shell company.” The stock subscription receivable was paid in the amount of $1,000 on July 27, 2009, $1,000 on January 20, 2010, $1,000 on January 27, 2010 and the balance of $4,500 paid on August 19, 2010. During December 2010, the investor transferred stock, warrants and debt to eleven new shareholders. Total shares of common stock, warrants and debt transferred to these eleven new shareholders as of December 31, 2010 was 3,527,685, 3,527,685 and $16,985, respectively. In addition, during December 2010 the investor transferred an additional $5,333 of debt to two additional new shareholders. During December 2010, the Company sold for $780 cash 1,107,529 shares of its $.0001 par value common stock to various investors. In addition, the Company also sold for $390 cash, warrants to purchase 1,107,529 shares of common stock at an exercise price of $.00035. Pursuant to certain terms of the agreements, the Company has the option to repurchase all of or any portion of the shares of Common Stock and Warrants owned by all shareholders except WestPark Capital. The repurchase option is exercisable at a price equal to two times the sum of the purchase price and any advances or additional cash contributions to capital made by the investors, including loans. The repurchase option is at the sole discretion of the Company and subject to other terms defined in the agreements. The option is available at any time after the date of the agreement for non-employees and non-affiliates of WestPark Capital and at any time after a purchaser ceases to be an employee or affiliate of WestPark Capital for purchasers that are employees or affiliates of WestPark Capital. In the event the Company completes a merger with an operating company within a certain time period after a repurchase has occurred, the new investors may have the option to repurchase their shares from the Company subject to the terms of the agreements.

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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WRASP 34 INC 10-Q