Exhibit 15


The Board of Directors
Regency Centers Corporation

Re:  Registration Statement Nos. 333-930, 333-52089,
         333-44724, 333-24971, 333-55062 and 333-58966

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated May 11, 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

                                    KPMG LLP


Jacksonville, Florida
May 11, 2001