HEALTHCARE PROPERTIES L P
8-K/A, EX-16, 2000-08-09
REAL ESTATE
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                                   Exhibit 16
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Securities and Exchange Commission
Washington, D.C. 20549

August 8, 2000


Ladies and Gentlemen:

We were previously principal  accountants for HealthCare  Properties,  L.P. and,
under the date of February 4, 2000,  except as to the third paragraph of note 13
which  is as of  March  1,  2000,  we  reported  on the  consolidated  financial
statements of HealthCare  Properties,  L.P. and  subsidiaries  as of and for the
years ended  December  31, 1999 and 1998.  On July 20, 2000 our  appointment  as
principal accountants was terminated. We have read HealthCare Properties, L.P.'s
statements  included under Item 4 of its Form 8-K filed on July 26, 2000, and we
agree with such  statements,  except  that we are not in a position  to agree or
disagree  with  HealthCare  Properties,  L.P.'s  statement  that the  change was
approved by the General Partner.

Very truly yours,

/s/ KPMG LLP
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KPMG LLP









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