EXHIBIT 15



The Unitholders of
Regency Centers, L.P. and
the Board of Directors
Regency Centers Corporation

Re:  Registration Statement No. 333-58966

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our report dated October 30, 2001 related to our review of
interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered 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.



                                    /s/ KPMG LLP


Jacksonville, Florida
November 14, 2001