Exhibit 15



The Board of Directors
Duke-Weeks Realty Limited Partnership




Gentlemen:

RE:   Registration Statements Nos. 333-49911, 333-04695 and 333-26845

With   respect  to  the  subject  registration  statements,   we
acknowledge our awareness of the use therein of our report dated
April 26, 2000  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 11, 2000