One Atlantic Center
1201 West Peachtree Street
Atlanta, GA 30309-3424
404-881-7000
Fax:404-881-7777
www.alston.com
Stephen R. Stone | Direct Dial: 404-881-4688 | E-mail: steve.stone@alston.com |
July 22, 2009
Via EDGAR Filing and Facsimile
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Ms. Cicely LaMothe | |
Telephone No. (202) 551-3446 | ||
Facsimile No. (703) 813-6984 | ||
Re: | Duke Realty Corporation | |
Form 10-K for the year ended December 31, 2008, | ||
as filed on February 25, 2009 (Commission File No. 001-09044) | ||
Duke Realty Limited Partnership | ||
Form 10-K for the year ended December 31, 2008, | ||
as filed on March 6, 2009 (Commission File No. 000-20625) |
Dear Ms. LaMothe:
On behalf of our clients, Duke Realty Corporation (the “Company”) and Duke Realty Limited Partnership (the “Operating Partnership”), we are providing this letter in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission as set forth in your letters, dated July 9, 2009 (the “Comment Letters”) relating to the Company’s and the Operating Partnership’s Annual Reports on Form 10-K for the year ended December 31, 2008. The Comment Letters requested that the Company and the Operating Partnership respond to the Staff’s comments within 10 business days or notify the Staff of the date by which they intend to respond. The Company and the Operating Partnership are considering the Staff’s comments in consultation with their accountants and counsel and will respond no later than August 7, 2009.
Atlanta • Charlotte • Dallas • Los Angeles • New York • Research Triangle • Silicon Valley • Ventura County • Washington, D.C.
United States Securities and Exchange Commission
July 22, 2009
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If you have any questions, or require any additional information, please feel free to contact me at (404) 881-4688.
Sincerely, |
/s/ Stephen R. Stone |
Stephen R. Stone |
cc: | Jaime G. John, Staff Accountant – Division of Corporate Finance |
Mark C. Kanaly |
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