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                               August 18, 2022

       Sophie Tao
       Chief Executive Officer
       SPK Acquisition Corp.
       Room 368, 302 Buwei
       211 Fute North Road
       China (Shanghai) Pilot Free Trade Zone, 200131

                                                        Re: SPK Acquisition
Corp.
                                                            Amendment No. 1 to
Proxy Statement on Schedule 14A
                                                            Filed August 17,
2022
                                                            File No. 001-40462

       Dear Ms. Tao:

              We have reviewed your August 17, 2022 response to our comment
letter and your
       amended proxy 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       August 8, 2022 letter.

       Amendment No. 1 to Proxy Statement on Schedule 14A

       General

   1.                                                   We acknowledge your
revised disclosures in response to our prior comment 2. We note
                                                        your statement in the
section titled "Proposal 1: The Charter Amendment Proposal" that
                                                        you need an extension
because you and other parties to the merger agreement are working
                                                        to finalize the
registration statement and that there is not sufficient time to hold a general
                                                        meeting to obtain
shareholder approval and to consummate the transaction. However, you
                                                        also have references
elsewhere in your proxy statement regarding the need to finalize
                                                        agreements. Please
expand your disclosures in the "Proposal 1" section to clearly
                                                        state your need to
finalize agreements, and explain whether those agreements include
                                                        financing agreements.
 Sophie Tao
SPK Acquisition Corp.
August 18, 2022
Page 2

       Please contact Joshua Gorsky at 202-551-7836 or Dorrie Yale at
202-551-8776 with any
questions.



                                                         Sincerely,
FirstName LastNameSophie Tao
                                                         Division of
Corporation Finance
Comapany NameSPK Acquisition Corp.
                                                         Office of Life
Sciences
August 18, 2022 Page 2
cc:       Alex Weniger-Araujo, Esq.
FirstName LastName