August
17, 2007
VIA
EDGAR
AND FAX
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:
We
will
not be able to respond to the comments by August 17, 2007, as originally stated.
Accordingly, we respectfully request an extension of time until August 22,
2007
to allow us to prepare complete and accurate responses to the comments.
In
advance of this response, please also be advised that we intend to file an
amended Form 8-K, pursuant to the response to comment no. 20, as submitted
in
our letter filed on July 3, 2007. This document will be filed on Tuesday, August
21, 2007.
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