Exhibit 15
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The Partners
Duke Realty Limited Partnership:




Gentlemen:

RE:  Registration Statement No. 333-04695 and 333-26845

With  respect  to  the subject registration  statements,  we
acknowledge our awareness of the use therein of  our  report
dated  October  27,  1997 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 Peat Marwick LLP
Indianapolis, Indiana
November 10, 1997