UPDATE 1-Capmark servicing unit draws "significant" new bid

* Lawyer for Capmark says tops bid by Berkshire/Leucadia

* Says bids have differences

* New bidder would not buy entire business

* Could lead to Nov. 23 auction

By Tom Hals

WILMINGTON, Del., Nov 4 (Reuters) - A unit of Capmark Financial Group Inc [CPFNG.UL] has received a bid that "significantly" tops one by a Berkshire Hathaway Inc venture, an attorney for the bankrupt commercial property lender said on Wednesday.

Capmark filed for bankruptcy last month with a plan to sell its mortgage and loan servicing portfolio, which it says is one of the world's largest, to a venture of Berkshire Hathaway (BRKa.N) (BRKb.N) and Leucadia National Corp (LUK.N).

The venture, known as Berkadia, provided an initial bid of $490 million.

Michael Kessler of Dewey & LeBoeuf, which is representing Capmark, told a bankruptcy court hearing that a strategic buyer has emerged, prompting the company to move ahead with plans for an auction.