BURLINGTON, ONTARIO--(Marketwired - Dec. 5, 2013) - Tempus Capital Inc. ("Tempus") announces it has entered into an arm's length Letter of Intent ("LOI") dated December 5, 2013 with Panda Capital Inc. ("Panda") whereby Panda will acquire all of the issued and outstanding common shares in the capital of Tempus (the "Proposed Transaction").