IRENE  M. GRAVES
DIRECT DIAL: (205) 250-8314
DIRECT FAX: (205) 488-3714
E-MAIL ADDRESS: igraves@bakerdonelson.com


                                 April 14, 2005


United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C.  20549
Attn: Cicely Luckey and Andrew Mew

RE:      MEDICAL PROPERTIES TRUST, INC.

Ladies and Gentlemen:

Enclosed are the Audit Report and Consent, both of which have been signed by
KPMG LLP. These are being filed today as correspondence. The Audit Report and
an updated consent, both signed by KPMG, will be filed with the next amendment
to the Medical Properties Trust, Inc. Form S-11.


Very truly yours,

/s/ Irene M. Graves

Irene M. Graves
of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC

Enclosures





            REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors and Stockholders
Medical Properties Trust, Inc.:

     We have audited the accompanying consolidated balance sheets of Medical
Properties Trust, Inc. and subsidiaries as of December 31, 2004 and 2003, and
the related consolidated statements of operations, stockholders' equity
(deficit), and cash flows for the year ended December 31, 2004 and for the
period from inception (August 27, 2003) to December 31, 2003. In connection with
our audits of the consolidated financial statements, we have also audited the
accompanying financial statement Schedule III. These consolidated financial
statements and schedule are the responsibility of the Company's management. Our
responsibility is to express an opinion on these consolidated financial
statements and schedule based on our audits.

     We conducted our audits in accordance with the standards of the Public
Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.

     In our opinion, the consolidated financial statements referred to above
present fairly, in all material respects, the financial position of Medical
Properties Trust, Inc. and subsidiaries as of December 31, 2004 and 2003, and
the results of their operations and their cash flows for the year ended December
31, 2004 and for the period from inception (August 27, 2003) to December 31,
2003 in conformity with U.S. generally accepted accounting principles. Also in
our opinion, the related financial statement schedule, when considered in
relation to the basic consolidated financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.


Birmingham, Alabama                                  /s/ KPMG LLP
March 16, 2005









            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Medical Properties Trust, Inc.:

         We consent to the use of our report included herein and to the
references to our firm under the heading "Experts", "Summary Selected Financial
Data" and "Selected Financial Data" in the prospectus.





April 7, 2005
Birmingham, Alabama                                   /s/ KPMG LLP