Dec 8 (Reuters) - Canadian Pacific Railway Ltd CP.TO :
* Press release - Canadian Pacific revises offer for Norfolk Southern (N:NSC)
* At the closing of the transaction, nsc shareholders will receive $32.86 in
cash and 0.451 shares of stock in a new company
* Estimate total value of stock and cash consideration to nsc shareholders to
be worth $125 to $140 per share
* Says new company will own nsc and Canadian Pacific
* To alleviate any regulatory concerns that nsc shareholders might have",
prepared to close the transaction into a voting trust
* Says revised transaction offers a 37% to 53% premium to today's closing price
of $91.52
* Source text for Eikon ID:nPn9HLZY2
* Further company coverage CP.TO