EXHIBIT 99.1

                 LETTER REGARDING INDEPENDENT PUBLIC ACCOUNTANTS




                                 April 22, 2002


Securities and Exchange Commission
450 5/th/ Street, NW
Washington, DC 20549


Ladies and Gentlemen:

         Pursuant to Securities and Exchange Commission Release Nos. 33-8070,
34-45590; 35-27503; 39-2395; IA-2018; IC-25464; FR-62; File No. S7-03-02, this
letter is to confirm that Wells Real Estate Investment Trust, Inc. has received
assurance from its independent public accountants, Arthur Andersen LLP (Arthur
Andersen), that Arthur Andersen's audits of the financial statements relating to
the Novartis Atlanta Building and the Dana Corporation Buildings for the year
ended December 31, 2001 (Audit) were subject to Arthur Andersen's quality
control system for the U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards, that there was appropriate continuity of Arthur Andersen
personnel working on the Audit and availability of national office consultation.


                                   WELLS REAL ESTATE INVESTMENT TRUST, INC.

                                     /s/ Douglas P. Williams
                                   ----------------------------------------
                                   Douglas P. Williams
                                   Executive Vice President,
                                   Treasurer and Chief Financial Officer