Not an entity itself, but is referred to when using the e-mail. This is because the emails returned from this account are sent by an account named "K". It's been learned that there are many souls that can use the email account, and it's is difficult to get the same one twice.

Spirits known to email from the account:

1) George (Rip)

YSHDT Arc Douglas P.PatremVincent AdamsDrownedMasonHelperRosa
Dead Arc SKMTylerJacobJohnKevin"K"Matt R.DianaBENEzekiel Thoth
Lunar Children Arc Jeremy JarvisHunter Jarvis