This is from GT Episode 16 where Goku assesses the Sigma Force. Pan would go on to defeat a member of th SF, Natt.
Now the guy who reminded me off about this says that, based on Goku's last statement, the SF might even rival or surpass Ledgic. I''m not sure I'm willing to go that far because I don't recall even Base Rildo being able to force Goku to go SSJ and I think any form of Rildo would surpass these guys.
Also re-watched the episodes with Naturon. There is some heroic resolve crap going down but Goku isn't Ichigo. Even a regular Kamehameha from an SSJ4 should vaporize anything less than a rather strong opponent. Plus after that failed, Pan-absored Naturon proceeded to hurt Goku so bad he said his body has never felt such pain. His heart too 'cuz of Pan but all the same.
Naturally this isn't all Pan's PL but I think it's a respectable indication of her strength.
Still, I would say this puts her well out of Freeza's class. Where it puts her though, I have no idea. It's one reason I liked having her comparable to Freeza, it was a good baseline or division. Now she's just...somewhere up in the air. I couldn't even begin to think of a good opponent for her.
