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                            January 27, 2023

       Barry Anderson
       Chief Executive Officer
       Data Knights Acquisition Corp.
       Unit G6, Frome Business Park, Manor Road
       Frome
       United Kingdom, BA11 4FN

                                                        Re: Data Knights
Acquisition Corp.
                                                            Amendment No. 3 to
Registration Statement on Form S-4
                                                            Filed January 3,
2023
                                                            File No. 333-266274

       Dear Barry Anderson:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 6, 2022 letter.

       Amendment No. 3 to Registration Statement on Form S-4

       Questions and Answers About the Proposals, page 10

   1.                                                   We note your revisions
in response to comment 1. However, the new question and answer
                                                        focuses on the impact
of redemptions. Please add a new question and answer specifically
                                                        addressing the risk
that failure to close a PIPE Investment could leave the post-merger
                                                        entity
under-capitalized, and explain the consequences if this were to occur. In the
new
                                                        question and answer,
please also disclose that $91.4 million of the proceeds in the trust
                                                        account were used to
pay the most recent redemptions, and indicate how the current trust
                                                        account balance could
further leave the post-merger entity undercapitalized.
 Barry Anderson
FirstName  LastNameBarry  Anderson
Data Knights Acquisition Corp.
Comapany
January 27,NameData
            2023      Knights Acquisition Corp.
January
Page 2 27, 2023 Page 2
FirstName LastName
Q: What interests do Data Knights' current officers and directors have in the
Business
Combination?, page 17

2.       We note your revised disclosure in response to comment 7 and reissue
our comment in
         part. Please quantify the value of any out-of-pocket expenses and
disclose that the
         Sponsor requested that the Company extend the date by which the
Company has to
         consummate a business combination and deposited an aggregate of
$1,150,000
         (representing $0.10 per public share) into the Company   s trust
account on August 11,
         2022, as well as any additional amounts deposited to further extend
the date. Please
         include similar disclosure elsewhere in the prospectus where you
discuss the interests of
         the Sponsor, directors and officers, including pages 32, 90 and 101,
and include the
         revised disclosure that you have included on pages 17-18.
Q. How do redemptions of Data Knights' Public Shares impact the Closing...,
page 20

3.       Please revise to disclose that the Minimum Cash Condition is $30
million. Please also
         indicate that based on the current value of the Trust Account, you
will not satisfy the
         Minimum Cash Condition, and that completion of the PIPE Investment or
alternative
         financing arrangements will be necessary to meet the Minimum Cash
Condition. Please
         clarify, to the extent accurate, that non-redemption agreements would
not be sufficient to
         ensure you meet the Minimum Cash Condition.
Risk Factors
Data Knights' independent registered public accounting firm's report contains
an explanatory
paragraph..., page 73

4.       We note your disclosure on page 181 that at April 1, 2023, your
outstanding convertible
         notes may be converted into stock or repaid back in cash at the note
holders discretion,
         and if more than 30% of these noteholders choose to be paid back in
cash, you may not be
         able to meet the cash requirements to meet this obligation. Please
revise this risk factor to
         address this.
General Description of the Merger Agreement
Conditions to the Closing, page 97

5.       We reissue comment 6 in part. Clarify that the minimum cash condition
is a condition to
         closing here and on page 14. Please also indicate the value ($30
million) of the minimum
         cash condition.
Background of the Business Combination, page 101

6.       We note your revised disclosure in response to comment 7 and reissue
our comment in
         part. Please disclose when you decided to pursue discussions solely
with OneMedNet.
7.       We note your revised disclosure in response to comment 8 that "the
representations and
         warranties and provisions governing the treatment of options and
warrants, together with
 Barry Anderson
FirstName  LastNameBarry  Anderson
Data Knights Acquisition Corp.
Comapany
January 27,NameData
            2023      Knights Acquisition Corp.
January
Page 3 27, 2023 Page 3
FirstName LastName
         those relating to the Minimum Cash Condition and the PIPE financing,
were the material
         terms negotiated in the Merger Agreement." Please further revise to
elaborate on the
         negotiation of those terms.
The Board's Reasons for Approval of the Business Combination, page 105

8.       We note your revised disclosure in response to comment 10. Please
further revise the
         table to include the underlying financial data used to calculate each
multiple. We also
         note your disclosure that "these companies overlapped with, but were
different from, the
         list of public companies included in the guideline public company
analysis used by
         Marshall & Stevens in preparing its opinion," yet it appears this
analysis included the
         same list of companies. Please explain how this analysis differed from
the analysis
         prepared by Marshall & Stevens.
Competition, page 164

9.       We note your revised disclosure in response to comment 16 in your risk
factors and
         reissue our comment. In this section, please provide a general
description of the number
         and size of your competitors within the real world data market, and
the general factors on
         which you compete with such competitors. Please provide context for
your statements
         that "few" of your competitors can fulfill orders in the time period
stated, have the data
         quantity and diversity to fill requests, and have sufficient access to
relevant non-imaging
         data along with expert curation capability required to meet regulatory
standards. For
         example, please quantify what you mean by "few" and whether these
statements describe
         the majority of your competitors.
Material Customer Agreements, page 166

10.      We note your response to comment 17 and reissue our comment in part.
Please tell us
         whether your agreement with Siemens tracks your standard Data License
Agreement. If
         not, describe the material terms of your agreement with Siemens and
how it differs from
         your standard Data License Agreement. We also note you have filed two
agreements as
         exhibits 10.18 and 10.19, but it is not clear whether these are your
agreements with
         Change Healthcare and Siemens. Revise your exhibit index to clarify.
OneMedNet Management's Discussion and Analysis of Financial Condition and
Results of
Operations, page 177

11.      We note your response to comment 19, but note you still have not
provided the disclosure
         required by Item 303(b)(1) and (b)(2) of Regulation S-K related to
Liquidity and Capital
         Resources and Results of Operations. Please tell us how your
disclosure complies
         with Item 303(b)(1) and (b)(2) of Regulation S-K. For instance, point
out the specific
         disclosure that explains why Cost of Goods Sold increased from
$612,000 for fiscal year
         2020 to $1.2 million for fiscal year 2021. Please also address your
disclosure's compliance
         with Item 303(c) for interim results and tell us where you have
explained why General and
 Barry Anderson
Data Knights Acquisition Corp.
January 27, 2023
Page 4
         Administrative Expenses increased from $925,000 for the nine months
ended September
         30, 2021 to $2.0 million for the nine months ended September 30, 2022.
Please ensure
         that all material changes in accounts are discussed and provide
explanations of the reasons
         for such changes.
Executive Compensation of OneMedNet, page 187

12.      Please update this section to include disclosure for the year ended
December 31, 2022.
General

13.      We note your disclosure that "In connection with the voting on the
Extension Amendment
         Proposal and the Trust Amendment Proposal at the special meeting,
holders of 8,768,456
         shares of Class A Common Stock exercised their right to redeem those
shares for cash."
         Consistently present the number of shares outstanding, as we note that
on page 2 you say
         that there are currently 6,191,819 shares outstanding, while elsewhere
you disclose that
         there are 5,606,544 shares outstanding. Please also update the
percentages to be held by
         certain shareholder groups throughout to account for the redemptions,
as well as update
         the redemption price per share and the amount of funds in the trust
account. For example,
         we note that you continue to say that the Insiders own 20% of the
outstanding shares of
         Data Knights Class A Common Stock, and you disclose the balance of the
Trust Account
         as of July 1, 2022.
14.      Where you disclose the ownership interest of different shareholder
groups upon
         completion of the Business Combination, please revise the disclosure
stating that this
         assumes "there are no redemptions of any shares by Data Knights public
stockholders," to
         clarify that this assumes there are no further redemptions of such
shares.
Notice of Special Meeting of Stockholders

15.    We note your revised disclosure in response to comment 13. Please update
your
FirstName LastNameBarry Anderson
       description of proposal (3) in your notice of meeting and on page 89 to
separately list the
Comapany   NameData
       proposals       Knights
                 you have       Acquisition
                           unbundled.        Corp.
                                        Please also separately present these
proposals on your
       proxy card.
January 27, 2023 Page 4
FirstName LastName
 Barry Anderson
FirstName  LastNameBarry  Anderson
Data Knights Acquisition Corp.
Comapany
January 27,NameData
            2023      Knights Acquisition Corp.
January
Page 5 27, 2023 Page 5
FirstName LastName
        You may contact Ta Tanisha Meadows at 202-551-3322 or Lyn Shenk at
202-551-3380
if you have questions regarding comments on the financial statements and
related
matters. Please contact Taylor Beech at 202-551-4515 or Erin Jaskot at
202-551-3442 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:      Larry Shackelford, Esq.