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    NELSON
    MULLINS RILEY & SCARBOROUGH LLP

    ATTORNEYS
    AND COUNSELORS AT LAW

    Larry
    Shackelford

    T: 404.322.6173

    larry.shackelford@nelsonmullins.com

    201
    17th Street NW, Suite 1700

    Atlanta,
    GA 30363

    T:
    404.322.6000 F: 404.322.6050

    nelsonmullins.com

April 10, 2023

Via EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 Attention: Ms. Taylor Beech

Ms. Erin Jaskot

 RE: Data Knights Acquisition Corp.

Amendment No. 5 to Registration on Form S-4

Filed April 7, 2023

File No. 333-266274

Ladies and Gentlemen:

On behalf of Data Knights Acquisition Corp. (the
 “Company”), we are hereby responding to the letter dated February 17, 2023 (the “Fifth Comment Letter”) from
the staff (the “Staff”) of the Securities and Exchange Commission (“SEC” or the “Commission”), regarding
the Company’s Amendment No. 4 to Registration Statement on Form S-4 filed February 3, 2023 (the “Registration
Statement”). In response to the Fifth Comment Letter and to update certain information in the Registration Statement, the Company
is submitting its Amendment No. 5 to the Registration Statement (the “Amended Registration Statement”) with the Commission
today.

Capitalized terms used but not defined in this
letter have the meanings as defined in the Amended Registration Statement.

For ease of reference, the text of the Staff’s
comment is included in bold-face type below, followed by the Company’s response.

California
| Colorado | District of Columbia | Florida | Georgia | Maryland | Massachusetts

Minnesota
| New York | North Carolina | Ohio | South Carolina | Tennessee | Texas | Virginia | West Virginia

Securities and Exchange Commission

April 10, 2023

Page 2

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.

Response: The Amended Registration Statement
has been revised on page 11 to correct the percentage of the outstanding shares of Data Knights Common Stock which may be voted
by the Insiders.

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.

Response: The Amended Registration Statement
has been revised on page 20 to disclose that non-redemption agreements would not be sufficient to ensure that the Company satisfies
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.

Response: In response to SEC’s comment,
the pro forma financial information has been revised to 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.

Response: We acknowledge the Staff’s
comment and have updated the Registration Statement accordingly, including updating OneMedNet’s MD&A and removing the prior
information inserted in the financial statements.

Securities and Exchange Commission

April 10, 2023

Page 3

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).

Response: In response to the Staff’s
comment, we have amended the disclosure on page 200 of the Registration Statement 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.

Response: In response to the Staff’s
comment, we have amended the index and exhibits to contain the disclosure required by Item 601(b)(10)(iv).

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 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;

Securities and Exchange Commission

April 10, 2023

Page 4

 · 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.

Response: In response to the Staff’s
comment, we have revised the disclosure in the Amended Registration Statement to discuss the financing alternatives being pursued, to
make clear that obtaining such financing cannot be assured, and further disclose the potential impacts of the financing alternatives on
the Company’s stock price and the dilution experienced by the Public Shareholders who elect not to redeem their shares.

 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.

Response: The Amended Registration Statement
has been revised on pages 76 and 77 to add the requested disclosure.

*   *   *   *   *

Given the Company’s time constraints to
complete the Business Combination, we would be very appreciative of the Staff’s expeditious review of the Company’s responses
and updates to the Amended Registration Statement. Please contact me with any questions or follow up requests. I can be reached at 404-322-6713
or larry.shackelford@nelsonmullins.com. Thank you very much for your assistance.

   Sincerely,

    Larry Shackelford