Oct 18 (Reuters) - Philip Morris ( PM ) said on Friday

that a Canadian court-appointed mediator has proposed a plan to

end the tobacco litigation, involving a payment of C$32.5

billion ($23.56 billion) by its unit Rothmans, Benson & Hedges

Inc and the Canadian units of British American Tobacco ( BTI )

and Japan Tobacco ( JAPAF ).

Philip Morris ( PM ) said the allocation of the aggregate

settlement amount between the companies in the proceedings

remained unresolved.

($1 = 1.3792 Canadian dollars)

(Reporting by Shubham Kalia in Bengaluru; Editing by Mrigank

Dhaniwala)