-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JQGa8rD2VzGUfVH+y5+OmZaHCWo7SsryxPsDcG8+4xHyCSjYknDultIqvrMiQBu9
 5ggQw47e5h9rXFj/i7+Cvg==

<SEC-DOCUMENT>0001019687-10-002964.txt : 20100811
<SEC-HEADER>0001019687-10-002964.hdr.sgml : 20100811
<ACCEPTANCE-DATETIME>20100810191013
ACCESSION NUMBER:		0001019687-10-002964
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100811
DATE AS OF CHANGE:		20100810
EFFECTIVENESS DATE:		20100811

FILER:

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

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-146208
		FILM NUMBER:		101006137

	BUSINESS ADDRESS:	
		STREET 1:		10200 INNOVATION DRIVE #300
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53226
		BUSINESS PHONE:		240-912-1800

	MAIL ADDRESS:	
		STREET 1:		10200 INNOVATION DRIVE #300
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53226

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

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001094084</cik>
        <entityName>TELKONET INC</entityName>
        <issuerAddress>
            <street1>10200 INNOVATION DRIVE #300</street1>
            <city>MILWAUKEE</city>
            <stateOrCountry>WI</stateOrCountry>
            <stateOrCountryDescription>WISCONSIN</stateOrCountryDescription>
            <zipCode>53226</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>414-223-0473</issuerPhoneNumber>
        <jurisdictionOfInc>UTAH</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>COMSTOCK COAL CO INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jason</firstName>
                <lastName>Tienor</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>10200 INNOVATION DRIVE #300</street1>
                <city>MILWAUKEE</city>
                <stateOrCountry>WI</stateOrCountry>
                <stateOrCountryDescription>WISCONSIN</stateOrCountryDescription>
                <zipCode>53226</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <middleName>J.</middleName>
                <lastName>Leimbach</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>20374 Seneca Meadows Parkway</street1>
                <city>GERMANTOWN</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>20876</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Mr. Leimbach served as an executive officer as of the date of the offering, however, that was his last day in such a position.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffrey</firstName>
                <lastName>Sobieski</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>10200 INNOVATION DRIVE #300</street1>
                <city>MILWAUKEE</city>
                <stateOrCountry>WI</stateOrCountry>
                <stateOrCountryDescription>WISCONSIN</stateOrCountryDescription>
                <zipCode>53226</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Warren</firstName>
                <middleName>V.</middleName>
                <lastName>Musser</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>10200 INNOVATION DRIVE #300</street1>
                <city>MILWAUKEE</city>
                <stateOrCountry>WI</stateOrCountry>
                <stateOrCountryDescription>WISCONSIN</stateOrCountryDescription>
                <zipCode>53226</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <middleName>C.</middleName>
                <lastName>Lynch</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>10200 INNOVATION DRIVE #300</street1>
                <city>MILWAUKEE</city>
                <stateOrCountry>WI</stateOrCountry>
                <stateOrCountryDescription>WISCONSIN</stateOrCountryDescription>
                <zipCode>53226</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Anthony</firstName>
                <middleName>J.</middleName>
                <lastName>Paoni</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>10200 INNOVATION DRIVE #300</street1>
                <city>MILWAUKEE</city>
                <stateOrCountry>WI</stateOrCountry>
                <stateOrCountryDescription>WISCONSIN</stateOrCountryDescription>
                <zipCode>53226</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$5,000,001 - $25,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-08-06</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>5000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1335000</totalOfferingAmount>
            <totalAmountSold>1335000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>21</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>TELKONET INC</issuerName>
                <signatureName>/s/ Jason Tienor</signatureName>
                <nameOfSigner>Jason Tienor</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2010-08-10</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----