EXHIBIT 99.13


April 3, 2002


United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Gentlemen/Ladies:


        Arthur Andersen LLP, our independent public accountants, has
represented to us that their audit of the consolidated financial statements of
ProLogis Trust and subsidiaries, included in our Annual Report of Form 10-K/A
for the year ended December 31, 2000 was subject to Arthur Andersen's quality
# 1 control system for the U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards; and that there was appropriate continuity of Arthur
Andersen personnel working on the audit, availability of national office
consultation and availability of personnel at foreign affiliates of Arthur
Andersen to conduct the relevant portions of the audit.


                               Sincerely,

                               PROLOGIS TRUST


                               /s/ WALTER C. RAKOWICH
                               ---------------------------------------------
                               Walter C. Rakowich
                               Managing Director and Chief Financial Officer