From:    M. R. MacMahon, Vice President, Labor Relations

Norfolk Southern has revised its policy concerning employees who are authorized to use their personal automobile for company business. Effective January 1, 2005, the reimbursement has been increased to 40.5cents per mile for all driven for company business, The above rate will apply except where labor agreements require a different reimbursement.

Very truly yours,

M. R. MacMahon