DUKE WEEKS REALTY CORP
10-Q, EX-15, 2000-08-11
REAL ESTATE INVESTMENT TRUSTS
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Exhibit 15



The Board of Directors
Duke-Weeks Realty Corporation




Gentlemen:

RE:  Registration Statements Nos. 33-64567, 33-64659, 333-62381, 333-
57755,  333-42513,  333-39965, 333-49911, 333-50081,  33-55727,  333-
04695,  333-24289, 333-26833, 333-66919, 333-26845,  333-35008,  333-
82061, 333-82063, 333-35162, 333-37920, 333-82063 and 333-39498

With  respect  to the subject registration  statements,  we
acknowledge our awareness of the use therein of our  report
dated  July 26,  2000 related to our  review  of  interim
financial information.

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




KPMG LLP
Indianapolis, Indiana
August 11, 2000






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