Tempus Capital Announces Agreement With Panda Capital Inc.

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"). 


Panda is a Capital Pool Company ("CPC") whose shares are currently listed on the
NEX division of the TSXV. Upon completion, the Proposed Transaction will
constitute Panda's Qualifying Transaction pursuant to the policies of the TSXV.
The Proposed Transaction is subject to regulatory approval.


About Tempus

Tempus is a reporting issuer in British Columbia, Ontario and Alberta. None of
Tempus' securities trade through any stock exchange or quotation facility.


On behalf of the board of directors

Tempus Capital Inc.

Russell Tanz, President and CEO 

This press release contains certain forward-looking statements, which reflect
Management's expectations regarding the Company's completion of the proposed
Portfolio acquisition and the anticipated closing date thereof constitute
forward-looking statements. Whenever possible, words such as "may", "will",
"should", "could", "expect", "plan", "intend", "anticipate", "believe",
"estimate", "predict" or "potential" or the negative or other variations of
these words, or similar words or phrases, have been used to identify these
forward-looking statements. These statements reflect Management's current
beliefs and are based on information currently available to management as at the
date hereof.


Forward-looking statements involve significant risk, uncertainties and
assumptions. Many factors could cause actual results, performance or
achievements to differ materially from the results discussed or implied in the
forward-looking statements. These factors should be considered carefully and
readers should not place undue reliance on the forward-looking statements.
Although the forward-looking statements contained in this press release are
based upon what management believes to be reasonable assumptions, the Company
cannot assure readers that actual results will be consistent with these
forward-looking statements. These forward-looking statements are made as of the
date of this press release, and the Company assumes no obligation to update or
revise them to reflect new events or circumstances, except as required by law.
Many factors could cause the actual results, performance or achievements of the
Company to be materially different from any future results, performance or
achievements that may be expressed or implied by such forward-looking
statements.


No regulator nor any Regulation Services accepts responsibility for the adequacy
or accuracy of this press release. This press release is not, and is not to be
construed in any way as, an offer to buy or sell securities in the United
States.


FOR FURTHER INFORMATION PLEASE CONTACT: 
Tempus Capital Inc.
Russell Tanz
President and CEO
416-446-7898

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