The S&K Corporation (株式会社S&K, Kabushikigaisha S&K ?) is the company of one of Fukuzawa's client from a regular contract deal, that has been assassinated.


It is located at a reddish-brown brick building relatively close to the harbor. The structure stood on top of a slope [1]


Fukuzawa arrived at the building and entered the ground right under the president's office. He got to the elevator to the president's office and saw the president's secretary rummaging on a pile of documents. This is also where Fukuzawa met the suspected young assassin and young Ranpo.


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