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                              February 17, 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. 4 to
Registration Statement on Form S-4
                                                            Filed February 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
January 27, 2023 letter.

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

       Questions and Answers About the Proposals
       Q. How Does the Sponsor Intend to Vote on the Proposals?, page 10

   1.                                                   We note your response
to comment 13 and reissue our comment in part. It appears that
                                                        your disclosure on page
10 which states that "the Insiders own of record and are entitled to
                                                        vote an aggregate of
approximately 20% of the outstanding shares of Data Knights
                                                        Class A Common Stock
through their ownership of Founder Shares," includes shares held
                                                        by PIPE investors.
Given that PIPE investors will not be voting on the Proposals, please
                                                        revise to present the
Insiders' ownership prior to the PIPE investment or any other
                                                        alternative financing.
 Barry Anderson
FirstName LastNameBarry   Anderson
Data Knights Acquisition Corp.
Comapany17,
February  NameData
             2023     Knights Acquisition Corp.
February
Page 2 17, 2023 Page 2
FirstName LastName
Q. How do redemptions of Data Knights' Public Shares impact the Closing...,
page 20

2.       We reissue comment 3 in part. Please clarify, to the extent accurate,
that non-redemption
         agreements would not be sufficient to ensure you meet the Minimum Cash
Condition.
Unaudited Pro Forma Condensed Combined Financial Information, page 46

3.       Rule 11-01(a)(8) of Regulation S-X requires transactions to be
probable to be included in
         pro forma financial information. Therefore, if consummation of the
PIPE is not probable,
         please remove this pro forma adjustment.
OneMedNet Management's Discussion and Analysis of Financial Condition and
Results of
Operations, page 184

4.       We note the revised disclosure in response to comment 11. However,
this disclosure
         should be provided in MD&A of OneMedNet, which starts on page 184,
rather than in the
         notes to the financial statements. Please revise to move the added
disclosure to MD&A.
         Please also revise the table of contents at the beginning of your
filing to include MD&A.
Executive Compensation of OneMedNet
Outstanding Equity Awards, page 198

5.       We note your disclosure that OneMedNet has no outstanding equity
awards, yet we also
         note that your summary compensation table suggests equity awards were
granted in each
         of the last three fiscal years. Please confirm that there were no
equity awards outstanding
         as of December 31, 2022, or provide the disclosure required by Item
402(p).
Exhibits

6.       We note your response to comment 10 that you have redacted the names
of the parties to
         exhibits 10.18 and 10.19 because they are confidential. However, we do
not see that the
         exhibit index or exhibits contain the disclosure required by Item
601(b)(10)(iv) indicating
         that you are redacting certain terms, and the redacted terms are not
marked in the
         agreement. To the extent you wish to redact terms that are both not
material and are the
         type that you treat as private and confidential, please revise to
follow the procedure set
         forth in Item 601(b)(10)(iv). In the alternative, please file
unredacted copies of these
         agreements.
General

7.       We note your disclosure on page 20 that there has been a slowdown in
PIPE investments
         and that you are in negotiations with an investor regarding a SEPA for
funds totaling
         $50 million to $100 million over 36 months. Given that you are
pursuing alternative
         funding options in place of the PIPE, please tell us why you believe
it is appropriate to
         continue presenting the disclosure throughout the registration
statement as if the PIPE will
         occur, such as in the ownership disclosure both before and after the
Business
 Barry Anderson
Data Knights Acquisition Corp.
February 17, 2023
Page 3
      Combination, the Nasdaq Proposal which relates only to the issuance of
shares in
      connection with a PIPE, and that the common stock issued and outstanding
assumes no
      additional equity financing other than the PIPE. In addition, the
discussions of the risks of
      a failure to complete the PIPE investment suggests that the PIPE
financing is the only
      funding source you are pursuing. In the alternative, please revise the
disclosure throughout
      so the following is clear to investors:

             The various financing alternatives you are pursuing;
             The likelihood that such financing is secured and the anticipated
timing;
             A summary of the material terms of such financing, to the extent
known;
             Whether you would issue shares at a discount, including a risk
factor indicating that
           shares issued at a discount could result in negative pressure on
your stock price
           following the Business Combination;
             Whether and to what extent the PIPE and/or SEPA may be a possible
source of
           dilution for shareholders who elect not to redeem their shares in
connection with the
           business combination. To the extent that it may be a significant
source of dilution,
           please provide disclosure of the impact of that significant source
of dilution at each of
           the redemption levels detailed in your sensitivity analysis,
including any needed
           assumptions; and
             Revise the Background of the Business Combination section
beginning on page 107
           to include a discussion of negotiations relating to the SEPA,
including background on
           when and why you decided to pursue this additional financing
arrangement and the
           status of such arrangements.
8.    Please include disclosure addressing the risk that you may be deemed to
be an investment
      company under the U.S. Investment Company Act of 1940 that is comparable
to the risk
      factor disclosure on pages 24-25 of your Definitive Proxy Statement on
Schedule 14A
      filed on October 27, 2022.
        You may contact Lyn Shenk at 202-551-3380 or Ta Tanisha Meadows at
202-551-3322
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,
FirstName LastNameBarry Anderson
                                                             Division of
Corporation Finance
Comapany NameData Knights Acquisition Corp.
                                                             Office of Trade &
Services
February 17, 2023 Page 3
cc:       Larry Shackelford, Esq.
FirstName LastName