As they watch the news of Kiyomi Takada's death, Light wonders what Near thinks of Mello and Takada's deaths. Meanwhile, Aizawa, ponders how Mello could have been killed, seeing as his face had never been publicly seen. His suspicions are increased further due to the fact that he is aware that, when being used to kill someone, the Death Note cannot kill another person in the process.
Near gives Gevanni the orders to follow Mikami until the meeting. Halle Lidner then calls Near and apologizes for leading Takada to Mello. However, Near assures her that it is fine because the problem is solved. Unless Light changes the date of the meeting because of Mello, everything is going as planned.
Light is now convinced that Mello's actions were separate from Near's plans. He doubts that Near will change the date now. And so Near calls Light and confirms the schedule of the meeting.
January 28th, 2010—The day has arrived!
Misa Amane is released, and Gevanni calls Near to tell him that Mikami has continued with his normal routine. Near tells him to make his way to the warehouse.
As the investigation team is getting ready, Near calls and confirms that Misa has been freed. Upon Light's approval, Aizawa decides to take the Death Note to the warehouse.
On the way to the warehouse, Light thinks that he is one step closer to the beginning of the era of Kira. After today, everyone involved in the case will die: Near, the SPK members, and his own investigation team. Only Mikami will be left alive with his Shinigami Eyes. He is seen carrying his suitcase, presumably on his way to take action.
The investigation team arrives and enters the warehouse. They find that the SPK members have already arrived. Near is crouching in front of them... wearing a mask of L!
Tsugumi Ohba said that the chapter title "Face to Face" was given because of the first meeting between Light and Near. Ohba said that he originally considered using the title "Mask," but he did not want to reveal the fact that Near was wearing a mask.
Ohba went on to explain that he wondered if at this point in time the readers were trying to guess the plots of the upcoming chapters based on the names of the upcoming chapters in the previews in Weekly Shōnen Jump.
- In this chapter, it is stated by Light that when he has succeeded in destroying all opposition against him, he will keep Mikami alive for the use of his Shinigami Eyes.