Exhibit 15



The Partners
Duke-Weeks Realty Limited Partnership




Gentlemen:

RE:  Registration Statements Nos. 333-04695, 333-26845, 333-49911,
and 333-37920

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