On December 19, 2008, Kilroy Realty Corporation (the "Company") filed a prospectus supplement to the prospectus contained in its registration statement on Form S-3 (File No. 333-153584) filed with the Securities and Exchange Commission on September 19, 2008. The prospectus supplement was filed in connection with the Company's Dividend Reinvestment and Direct Purchase Plan under which it is offering and selling up to 978,390 shares of the Company's common stock.

In connection with the filing of the prospectus supplement, the Company is filing as Exhibit 5.1 hereto an opinion of its Maryland counsel, Ballard Spahr Andrews & Ingersoll, LLP, regarding the validity of the securities being registered. Additionally, in connection with the filing of the prospectus supplement, the Company is filing as Exhibit 8.1 hereto an opinion of its counsel, Latham & Watkins LLP, with respect to tax matters.

(d) Exhibits.

     Exhibit No.                          Description
         4.1       Form of Dividend Reinvestment and Direct Purchase Plan (1)
         5.1       Opinion of Ballard Spahr Andrews & Ingersoll, LLP
         8.1       Opinion of Latham & Watkins LLP

(1) Previously filed as Exhibit 4.7 to the Registration Statement on Form S-3/A filed on September 30, 1999 (No. 333-74155).