Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TxEFNDQ3pKboxBIN6S+X38/faaMwm8/4kcJuLnWfb1onpcdfVFwauO0VMizeQH4L vM7noAZhmVgw+qnCVbrrsg== 0001193125-09-153231.txt : 20091109 0001193125-09-153231.hdr.sgml : 20091109 20090722172610 ACCESSION NUMBER: 0001193125-09-153231 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DUKE REALTY CORP CENTRAL INDEX KEY: 0000783280 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 351740409 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 EAST 96TH STREET STREET 2: STE 100 CITY: INDIANAPOLIS STATE: IN ZIP: 46240 BUSINESS PHONE: 3178086000 MAIL ADDRESS: STREET 1: 600 EAST 96TH STREET STREET 2: STE 100 CITY: INDIANAPOLIS STATE: IN ZIP: 46240 FORMER COMPANY: FORMER CONFORMED NAME: DUKE WEEKS REALTY CORP DATE OF NAME CHANGE: 19990716 FORMER COMPANY: FORMER CONFORMED NAME: DUKE REALTY INVESTMENTS INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DUKE REALTY LIMITED PARTNERSHIP/ CENTRAL INDEX KEY: 0001003410 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 351898425 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 EAST 96TH STREET STREET 2: SUITE 100 CITY: INDIANAPOLIS STATE: IN ZIP: 46240 BUSINESS PHONE: 3178086000 MAIL ADDRESS: STREET 1: 600 EAST 96TH STREET STREET 2: SUITE 100 CITY: INDIANAPOLIS STATE: IN ZIP: 46240 FORMER COMPANY: FORMER CONFORMED NAME: DUKE WEEKS REALTY LIMITED PARTNERSHIP DATE OF NAME CHANGE: 19990716 FORMER COMPANY: FORMER CONFORMED NAME: DUKE REALTY LIMITED PARTNERSHIP DATE OF NAME CHANGE: 19951114 CORRESP 1 filename1.htm Correspondence

LOGO

One Atlantic Center

1201 West Peachtree Street

Atlanta, GA 30309-3424

404-881-7000

Fax:404-881-7777

www.alston.com


Stephen R. Stone		Direct Dial: 404-881-4688		E-mail: steve.stone@alston.com

July 22, 2009

Via EDGAR Filing and Facsimile

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attention:		Ms. Cicely LaMothe
		Telephone No. (202) 551-3446
		Facsimile No. (703) 813-6984

Re:		Duke Realty Corporation
		Form 10-K for the year ended December 31, 2008,
		as filed on February 25, 2009 (Commission File No. 001-09044)

		Duke Realty Limited Partnership
		Form 10-K for the year ended December 31, 2008,
		as filed on March 6, 2009 (Commission File No. 000-20625)

Dear Ms. LaMothe:

On behalf of our clients, Duke Realty Corporation (the “Company”) and Duke Realty Limited Partnership (the “Operating Partnership”), we are providing this letter in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission as set forth in your letters, dated July 9, 2009 (the “Comment Letters”) relating to the Company’s and the Operating Partnership’s Annual Reports on Form 10-K for the year ended December 31, 2008. The Comment Letters requested that the Company and the Operating Partnership respond to the Staff’s comments within 10 business days or notify the Staff of the date by which they intend to respond. The Company and the Operating Partnership are considering the Staff’s comments in consultation with their accountants and counsel and will respond no later than August 7, 2009.

Atlanta • Charlotte • Dallas • Los Angeles • New York • Research Triangle • Silicon Valley • Ventura County • Washington, D.C.

United States Securities and Exchange Commission

July 22, 2009

Page 2

If you have any questions, or require any additional information, please feel free to contact me at (404) 881-4688.

Sincerely,

/s/ Stephen R. Stone

Stephen R. Stone

cc:	Jaime G. John, Staff Accountant – Division of Corporate Finance

Mark C. Kanaly

Page 2 of 2

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