Exhibit 15



The Partners
Duke Realty Limited Partnership:




Gentlemen:

RE:  Registration Statement No. 33-61361

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our report dated April 19, 1996 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
April 19, 1996