For mistapita
Because after we had seen Pirates of the Caribbean: Dead Man's Chest he thought someone should draw L as Jack, since they share the same eyes, and we decided that I'd draw L as Jack and he'd draw Jack as L.

The men in that other boat are supposed to be Raito and Ryuk escaping with L's bottle of coffee, or something like that. I had to make it real tiny so you probably can't make it out >_<