From Emil Chronicle Wiki

Undead Panda is a level 22 monster.

[edit] Stats

Basic	Combat
Level 22 Experience 58 Job Experience 48 HP 280 SP 255 MP 255 Behavior Passive	Type Undead A.SPD 3.00 ATK 30 - 50 DEF 100 C.SPD 3.30 M.ATK 30 - 33 M.DEF 40
Properties Dark(65%) Item Drops Wax, Copper Medal Skills  ??? Location Lake Utena