-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DxFmTwqtK08+SpCYptIY4ZpJlQ+tiDGWTTXye/ZPQu+qa05x+9VAqWIX3CUv8sBS
 QYeozxLc92QMnVPAYiIb/A==

<SEC-DOCUMENT>9999999995-07-000979.txt : 20070321
<SEC-HEADER>9999999995-07-000979.hdr.sgml : 20070321
<ACCEPTANCE-DATETIME>20070321001518
ACCESSION NUMBER:		9999999995-07-000979
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070320
DATE AS OF CHANGE:		20070321
EFFECTIVENESS DATE:		20070320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TELKONET INC
		CENTRAL INDEX KEY:			0001094084
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				870627421
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-141069
		FILM NUMBER:		07707767

	BUSINESS ADDRESS:	
		STREET 1:		902A COMMERCE ROAD
		STREET 2:		.
		CITY:			ANNAPOLIS
		STATE:			MD
		ZIP:			21401
		BUSINESS PHONE:		410-897-5900

	MAIL ADDRESS:	
		STREET 1:		902 A COMMERCE ROAD
		CITY:			ANNAPOLIS
		STATE:			MD
		ZIP:			21401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMSTOCK COAL CO INC
		DATE OF NAME CHANGE:	19990830
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-03-20</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:15:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0001094084</cik>
            <entityName>TELKONET INC</entityName>
            <fileNumber>333-141069</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----