Exhibit 15



The Partners
Duke Realty Limited Partnership:




Gentlemen:

RE:  Registration Statement No. 33-61361, 333-04695, and 333-26845

With  respect  to  the  subject  registration  statement,  we
acknowledge  our awareness of the use therein of  our  report
dated  October  30,  1998 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 9, 1998