Original Air Date: May 15, 2007
English Air Date: May 25, 2008
Directed By: Hisato Shimoda
Written By: Yasuko Kobayashi
Episode 31: Transfer
Demegawa commands Kira's followers to break into the SPK headquarters in New York, while Misa watches the scene on television, waiting to kill Near as soon as he exits the building.
Near asks the Japanese investigation team to consider that Light may be Kira. He and the remaining SPK members then escape the building by dropping buckets of money out of the windows to distract protesters.