This kind of came to me in a dream. I'm from Germany, and I don't speak english very well, so constructive criticism would be adored!
"L, you can't just quit in the middle of a case like this! The killings have just started up again, I'm pretty sure some town haunting can wait until we capture him."
"Matsuda, your loyalty to this case is respectful, but you must understand that at this point there is not much else we can do. Besides, I am not quitting ... to simply put it, I am taking a break. Kira does not need to know this, though. First thing tomorrow, we will announce that I am closing this case. That it is "unsolvable" because there could be more than a thousand notebooks out there, for all we know. Hopefully, he will let his guard down. Slip. We'll catch him when he least expects it."
"But ... But we're so close!"
L got up from his chair and walked over to his surveillance center. He proceeded to turn off his laptop, and make sure there was no one else present. Everyone had gone home, it was just him and Matsuda.
"Listen very closely, Matsuda. This information must stay between you and me. As far as I'm concerned, we've already solved the case. Light is Kira."
"That's impossible! We've already discussed this, if he were Kira, that would mean he'd be dead by now."
"Not necessarily. Don't you think it's just a tad bit of a coincidence that as soon as Light agrees, practically begs to be put in solitary confinement, that the killings change course?"
"What do you mean, Ryuzaki?"
"Well, think about it. Kira's main priority was killing criminal's, creating a perfect world, and nothing more. The only time he ever harmed the innocent was when they stood in his way. Now all of a sudden, Light wants to be confined, and only a few days later do the killings start again. Don't you think if he really weren't Kira, that maybe perhaps, his confinement would have little to no impact on the actual Kira himself? What would explain the pause between Light being confined and the killings starting again? Perhaps it was because Kira - or Light, was waiting for the notebook to be delivered to the right person. This chosen person just happens to be Higuchi. We agreed that Kira's ideal persona would be a scholar. Higuchi is far from that, and in addition to killing criminals, CEO's from competing businesses were dropping dead as well. What use would this have for the actual Kira? Besides that, Higuchi died from a heart attack the moment he was arrested. The only possible way for Kira to know of Higuchi's arrest was for him to be there himself. Face it, Matsuda, the Yotsuba Corporation was just a ploy. Light wanted us to discover the existence of the Death Note, so the last rule would prove his and Misa's innocence."
"That's crazy! Wasn't Light sitting right next to you when Higuchi was arrested?"
"Yes, but a piece of the Death Note was missing, it's very well possible that light had torn it out before hand and wrote on it without my knowledge. Because of this, I've decided to kill two birds with one stone. Tomorrow, I'm going to tear out a piece of the Death Note and write a name in it. I'm not specifying who's name I'm writing, but if I should happen to die within the next 13 days, no sooner or no later, then Light is not Kira. I was originally planning for a criminal in another country do the task for me, but I have no doubts. Seeing as such, it would be only fair for me to write the name. "
"L-I mean, Ryuzaki, don't you think that's taking it a tad bit too far? I mean, what if Light isn't Kira and you die? We'll never be able to carry out the investigation without you!"
L picked up his tea and stared down at it, his unruly hair covering his eyes. Not that that mattered, anyway. His eyes were always distant, like they held a knowledge well beyond his years. His hands began shaking, and he was forced to put down his tea. When he looked up, Matsuda could've sworn his eyes looked redder, puffier, wetter.
"If I do happen to die, then please apologize to Light for me. I'm positive you'll be able to finish this investigation without me. Dying sort of seems like the better option in this case though, don't you think, Matsuda?"
Matsuda was stunned into silence. He had almost forgotten for a minute that L thought of Light as a brother, no way he wanted Light to be Kira.
"Anyway," L continued "I've arranged for a flight to Amity Park, tomorrow at 6 pm. All members of the task force must be present. I'll explain the case in more detail tomorrow, but we've been asked to investigate a ghost who goes by the name 'Danny Phantom'. It is not clear whether he is friend or foe, but it is said that he comes and goes as he pleases and is often sited with another ghost present. I've been asked to find out what his purpose is, and where he goes during his disappearances"
"You've gone completely off the deep end, L. You can't be telling me you're actually considering investigating a case involving ghosts, can you? Right in the middle of another investigation none the less!"
"Personally, I'm not much of a believer. But this case could prove to be interesting, and the perfect way to waste two weeks while we wait."
"You get hundreds of requests everyday, and you pick the one asking us to take a look at some stupid ghost! What are we, ghost busters? Ryuzaki, I really do hope you intend to take a nice, long vacation after this so you don't get any crazier!"
"Goodnight, Matsuda, we'll talk more about this in the morning."
"I mean, I thought you were crazy before, but this is just, wow!"
"Matsuda. I said goodnight."
L motioned towards the exit, and Matsuda caught on.
"Yeah yeah, sorry about that. See you tomorrow."