| EX-23(b) | |
| Sutherland | 1275 Pennsylvania Avenue, N.W. |
| Asbill & | Washington, D.C.20004-2415 |
| Brennan LLP | 202.383.0100 |
| ATTORNEYS AT LAW | fax 202.637.3593 |
www.sablaw.com | |
| Steven B. Boehm | |
| DIRECT LINE: 202.383.0176 | |
| Internet: sboehm@sablaw.com |
December 7, 2004
Board of Trustees
Teachers Insurance and Annuity Association of America
730 Third Avenue
New York, NY 10017-3206
Re: Teachers Insurance and Annuity Association of America
TIAA Real Estate Account
Ladies and Gentlemen:
We hereby consent to the reference to our name under the caption“Legal Matters” in the Prospectus filed as a part of the registration statement on Form S-1 for the TIAA Real Estate Account. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.
| Sincerely, | ||
| SUTHERLAND ASBILL & BRENNAN LLP | ||
| By: /s/ Steven B. Boehm | ||
| Steven B. Boehm | ||
Atlanta • Austin • New York • Tallahassee • Washington DC
