[LOGO]



The Board of Directors
DUKE-WEEKS REALTY CORPORATION:

With respect to the accompanying registration statement, we
acknowledge our awareness of the use therein of our reports
dated April 26, 2000, July 26, 2000, and October 25, 2000
related to our review of interim financial information.

Pursuant to Rule 436 (c) under the Securities Act of 1933,
such reports are 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.

/s/  KPMG LLP

KPMG LLP
Indianapolis, Indiana
December 5, 2000