Exhibit 15



The Partners
DUKE-WEEKS REALTY LIMITED PARTNERSHIP:



RE: Registration Statement No. 333-04695, 333-26845, 333-49911 and 333-37920

With  respect  to  the  subject  registration  statement,  we
acknowledge  our awareness of the use therein of  our  report
dated  October  25,  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
November 10, 2000