CASH AND CASH EQUIVALENTS	9 Months Ended
CASH AND CASH EQUIVALENTS	Sep. 30, 2015
CASH AND CASH EQUIVALENTS [Abstract]
CASH AND CASH EQUIVALENTS	2. CASH AND CASH EQUIVALENTS As of September 30, 2015, the cash balance was $749,630. Of this balance, $671,263 was generally available cash held in the United States and $78,367 was held by Faith Bloom in accounts in the PRC over which Faith Bloom and the Trust have control. The cash balance the Trust maintains in the United States is in a single operating account and exceeds the federally insured limits.

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

SHENGDATECH LIQUIDATING TRUST 10-Q