June 26, 2007

VIA EDGAR

Ms. Kathryn Jacobson
Division of Corporate Finance
U.S. Securities & Exchange Commission
Washington, D.C. 20549
Re:
Telkonet, Inc.
 
Form 10-K for Fiscal Year Ended December 31, 2006
 
Filed March 16, 2007
 
Form 10-Q for Quarter Ended March 31, 2007
 
File No. 1-31972
 
 
Dear Ms Jacobson:

This will acknowledge receipt of your letter of comment dated June 12, 2007 with regard to the above referenced filings.

Pursuant to our phone conversation today, please be advised that Telkonet intends to file its response on July 3, 2007, to the letter of comment from the Securities and Exchange Commission, Division of Corporate Finance.

We thank you in advance for your assistance in this matter and should you have any questions, do not hesitate in calling me.


                Sincerely,


                TELKONET, INC.


                /s/ Richard J. Leimbach        
                Richard J. Leimbach
                Vice President Finance