Transfer.The episode begins with Mello arriving at an airport in Japan where he then watches Demegawa on television. Demegawa commands the followers of Kira to continue to smash into the SPK headquarters in New York from a helicopter. Misa continues to watch the scene on television waiting to kill Near as soon as he exits the building using her Shinigami eyes. Light tells Near that he should retreat from the building. Near deduces that the Second L is Kira based on the fact that the SPK has only now been targeted after he began suspecting the Japanese Investigation Team — the timing being too convenient. Near tells the other members of the Japanese Investigation Team to consider that the Second L is Kira, or at the very least that Kira is among them. Aizawa starts to consider the possibility that Light is Kira, remembering that he was suspected by the original L.