Seiichirou Tatsumi

An accountant until he died at 29 and became a Shinigami is the secretary of the Shokan Division. He spends most of his time going through paperwork and working behind the scenes. He was Tsuzukis third partner and worked with Tsuzuki for three months but unable to cope with Tsuzukis pain quit. Tsuzuki reminds Tatsumi of his wellborn mother who constantly grieved despite Tatsumis attempts to take care of her. Tatsumi eventually killed her or at least blames himself for her death and the crime still haunts him.