Saying Goodbye to Allen Walker - Red and Mana ④ (A.Wに別れを告げる・赤腕とマナ④, A.W. (Aren Wōkā) ni wakare o tsugeru ・ Akaude to Mana ④) is Chapter 240 of D.Gray-man.
Red and Mana return to the circus, where they are greeted by a brainwashed ringmaster and Cosimov. The two accuse Red of killing Allen, while Mana cries at the sight of his beloved dog, who has been dug up from his grave.
Mana's tears awaken a rage within Red, causing his Innocence to activate.
Apocryphos rewrites Cosimov's memories and assures his master — the one who possesses the Heart — that the sacrificial lamb is arriving soon. Cosimov is then left unconscious in the snow, but soon awakens with the intention of punishing Red. As he makes his way to the circus, the scattered pieces of Timcanpy continue to buzz and fizz.
Meanwhile, Mana and Red make it back to the circus, where they are confronted by the Garvey Circus ringmaster. He grabs Red's wrist, dragging him further into the big top. Thinking Red was in trouble for being late, Mana follows them inside, taking the blame for their tardiness. To their shock, however, they are greeted by Cosimov, as well as the grim sight of Allen's body, which had been dug up from his grave.
The ringmaster and Cosimov accuse Red of being the one who killed Allen, even claiming they found a vial of poison in Red's bed. While Red desperately denies the accusations, Mana tears up at the sight of his companion's corpse.