Duke Realty (DRE) 10-Q 2005 Q1 Quarterly report

EXHIBIT 15

The Board of Directors

Duke Realty Corporation

Gentlemen:

RE:  Registration Statement Nos. 33-64659, 333-62381, 333-42513, 333-39965, 333-50081, 33-55727, 333-24289, 333-26833, 333-66919, 333-35008, 333-82061, 333-82063, 333-85009, 333-44858, 333-51344, 333-77645, 333-35162, 333-59138, 333-70678, 333-59508, 333-108556, 333-120492 and 333-113907

With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated May 4, 2005, related to our review of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not considered a part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of sections 7 and 11 of the Act.

KPMG LLP

Indianapolis, Indiana

May 10, 2005