The Board of Directors
DUKE-WEEKS REALTY CORPORATION:

With respect to the accompanying registration statement, 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
June 12, 2000