The Fraud secret level, also known as “8-S: ???” level, in ULTRAKILL can be accessed via Layer 8-2: “Through the Mirror.” You can unlock the entrance by discovering its secret code, which then appears on the level select screen.

But first, you need to reach and enter “Through the Mirror” layer of the Fraud section and complete the secret arena encounter later in the level to reveal the code. This guide will provide you with tips and tricks on how to find the secret level in ULTRAKILL, including the secret code.

Complete the Secret Arena

As you progress through Layer 8-2, you should be able to reach the outdoor hill area right after the looping parking lot in the split day-night section. Flip to the nighttime mirrored version of the hill by entering a mirror and head north across the bridge to a shining door, but don’t enter it yet. Here’s what you need to do:

1. Descend to the lowest point of the night-time island and find the hidden door embedded in the cliff.
2. Enter the door to start the secret arena fight, featuring an endless looping pit with interconnecting portal paths.
3. When the clock strikes 12, enemies will start emerging, such as Sisyphean Insurrectionist, Drones, and Virtues.
4. Note that the Deathcatchers in protective cases will clone every enemy you kill, creating escalating waves.
5. Stay mobile and use the arena’s space and portals to dodge their attacks.
6. Focus on new spawns first, then lower the shields on Deathcatchers and melee attack them.

When the fight is over, pick up the Dual Wield Orb and exit north through the glowing green door, leading to a small room. There, you should see a praying corpse on a bed with the code “142412” written in blood on the wall behind it.

Enter the Code at the Elevator: 142412

Once you have the code, restart layer 8-2 or backtrack to the starting area in the northern research building of the office complex. Dive into the pool straight ahead to flip to the nighttime mode early, which unlocks even more paths. Then, follow these steps:

1. Navigate the offices right through the window opening and to the left through the burst passageway.
2. Go upstairs and follow the unlocked doors to the room with a projected presentation, spiral staircase, and elevators.
3. Approach the left elevator and input the code 142412 on the floor buttons.

As a result, the lights will dim, and the elevator will take you down to a small room with the 8-S entrance. You’ll notice that the Hakita plush is guarding the shaft, which becomes available in future updates.