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Exhibit 15.1
The Board of Trustees
Archstone Communities Trust
Re: Registration Statement on Form S-3
With respect to the subject registration statement, we acknowledge our
awareness of the use therein of our reports dated April 25, 2000 and July 26,
2000 related to our review of interim financial information for the periods
ended March 31, 2000 and 1999, and June 30, 2000 and 1999 of Archstone
Communities Trust. Pursuant to Rule 436(c) under the Securities Act of 1933,
such reports are not considered part of a registration statement prepared or
certified by an accountant or reports prepared or certified by an accountant
within the meaning of Sections 7 and 11 of the Securities Act of 1933.
KPMG LLP
Chicago, Illinois
November 8, 2000
