*Unknown Room*

"From the estimated time of the victims deaths, I told the task force that there was a strong possibility Kira is a student" L begin to think as he was sitting on the floor.
"And then, as if mocking the very notion, the next day Kira elimated 23 prisoners at intervals of exactly of exactly one hour, and did the same thing again the next day" he continue to think.
"He was showing me that he can set the time of death" L concluded.
"Until then, Kira was setting the time of death to lead me to the conclusion that the perpetrator was a student" he stated.
Then L scoffed, "Does that mean he managed to dupe me?" he ask himself.
"But the bigger issue is that Kira has some way of obtaining information known only to the task force. That's the man point" L thought.

Hmm..

"What's Kira real aim in letting me know that? What is he trying to do..." L questioned with wonder.
"Regardless...Police information is leaking to Kira. I have to do something about that..." he thought, knowing that he need to do something...and fast.
So L went and pressed a button on the laptop, "Watari, it's me. Leave the task force office for a moment"

*Task Force HQ*
Voices..Voices

On the other end, Watari turned and left the room as the Task Force were hard at work.

*Corridor*
Door Close

"L, I'm outside. What is it?" Watari asked once he had left the room and the door closed behind him.

"Go somewhere the police can't see or hear you, and link me up to the director of the FBI"

Time later...

"What's this about?!"

"Exactly what it says. With all due respect, Chief. We're resigning" said the man in the middle as there were three of them.

Standing in front of Chief Yagami table, "Either you assign us to a different case. Otherwise, you can have our badges right here and now" he tells him what he should do next right away.

"....."

"But...But why...? You are good cops" Soichiro question in disbelief, wondering why these three police would do something like this out of the blue.

"Why?"

"Because we value our lives, sir" the man answered, honestly.

"If what L says is true, Kira has some ESP like power that somehow allows him to kill people indirectly from anywhere" he stated as the man look behind him, at the laptop and Watari.

"If I were Kira, sir. I'd probably wanna try to get rid of the people who were trying to catch me" said the third man on the left.
"Let's face it. He know if we catch him, he gets the death sentence" the first man stated on the right.
"We all sat here and watched when L decided to pull that media stunt with the television broadcast, challenging Kira to kill him" the man in the middle reminded the Chief.
"Well, it was very impressive at the time, but again...L never announced his name, or even showed his face in that broadcast" he pointed out.
"I'm sure you recall L's last request?" the man asked, if the Chief could remember what said.
Which included to the other officers as well, "He asked that we take a closer look at how these victims identifies were made public. And specifically to determine, whether photos of the victims were avaliable to the public prior to their deaths" he reminded everyone.

Slam!

"Well, turns out he was right" said the man, after slamming his hands onto the desk.
Turning to look back at the laptop in disgust, "Every single one of those victims' names and photos were broadcast to the Japanese public and then they died. Unless someone we know, we are out there investigating this case wearing police IDs with our names and photos on them" he explained.
"Anybody with a computer can find out who we are. We don't hide our faces. We're out in the open" the man stated.

"Sir, the truth is..."

"...we could be killed by Kira at any time" the third man admitted, politely.
"For the reasons, we refuse to continue working this case. Excuse us, Chief" the first said before the three bowed in respect.
Then they started walking away, "We've got families, sir" one of the men said his final words.
"But...Hey, hey. Wait a minute! Hold it right there!" Soichiro yell out in protest, for the men to come out.
But the three refused to stop as they continue to walk away...

Bam

"They're right, when you think about it..." one of the men said to a another.
"Yeah, we're sitting ducks while L just leaves Watari here and talk to us through his computer..." the other man said him back.