EXHIBIT 13 December 1, 1997 Senator E. Leo Kolber 100 Summit Circle Westmount, Quebec H3Y 1N8 Dear Father: This will serve to confirm our understanding and agreement that you shall continue to exercise all voting rights with respect to the three...

                                                                      EXHIBIT 13





                                December 1, 1997




Senator X. Xxx Xxxxxx
000 Xxxxxx Xxxxxx
Xxxxxxxxx, Xxxxxx
X0X 0X0


Dear Father:


     This will serve to confirm our understanding and agreement that you shall
continue to exercise all voting rights with respect to the three million, five
hundred and three thousand, ninety-two (3,503,092) common shares of Cineplex
Odeon Corporation (as well as the shares of LTM Holdings Inc. into which the
same may be transferred pursuant to the presently contemplated corporate
reorganization) which the undersigned has acquired this day from you.

     At your request, the undersigned will execute proxies for shareholders
meetings in order to give effect to these presents.


                              Yours very truly,

                              BOJIL EQUITIES INC.



                              /S/
                              TORTOLA CORPORATION COMPANY LIMITED
Director


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