Original Air Date: January 13, 2007
English Air Date: February 24, 2008
Directed By: Shinji Osamura
Written By: Shoji Yonemura
Episode 18: Ally
L proposes that he be tied to Light, causing a scuffle to break out in the new headquarters.
It is some time until Kira begins killing again, which has L and Light thinking that Kira may be killing for monetary profit. Their suspicions lead them to the Yotsuba Group, a rich organization that dominates the global markets and control.