September 21, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4561
Washington, D.C. 20549
Attention: Taylor Beech
Re: | Data Knights Acquisition Corp. |
Registration Statement on Form S-4
File No. 333-274519
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, Data Knights Acquisition Corp., Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-captioned Registration Statement in order that the Registration Statement shall become effective at 9:00 A.M. (ET) on September 22, 2023, or as soon thereafter as practicable.
Please contact Andrew M. Tucker (202-689-2987) or Rebekah D. McCorvey (404-322-6735) of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, with any questions about this acceleration request. Please notify either of the foregoing when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours, | ||
Data Knights Acquisition Corp. | ||
By: | /s/ Barry Anderson | |
Barry Anderson | ||
Chief Executive Officer |