Exhibit 15
October 22, 2004
Sizeler Property Investors, Inc.
Kenner, Louisiana
Re: Registration Statement Nos. 333-107043,333-103380,333-99541,333-85212,333-16073
With respect to the subject registration statements, we acknowledge our awareness of the use therein of our report dated October 22, 2004 related to our review of interim financial information.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered 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
New Orleans, Louisiana
