(The Goddess of) Death lives in this 2006 six-episode supernatural OVA from the director of "Princess Nine," Tomomi Mochizuki.
From the official synopsis (below), K-Ske Hasegawa-penned series (from the light novels of the same name) sounds a lot like a more sentimental version of "Hell Girl," with the emphasis tilted towards the troubled spirits of the characters who encounter the white-clad lead trying to fix their ruined lives instead of the other series' focus on bloody, ironic revenge plots.
Dressed all in white with scythe in hand, she is one of the spirits entrusted with guiding the souls of the no longer living to the other side. But unlike other shinigami who approach their grim duty with detachment or even malevolence, Momo chooses to open her heart to those about to cross over. Nor are solace and sympathy the only gifts she offers. For if the need is great enough, she may allow a last visit, a message to loved ones or even a chance to make amends. But how far can even the most well meaning shinigami bend the rules of life and death before she, herself, is called to task? Momo and her flying cat Daniel may soon learn the answer as they find themselves continually becoming involved in the world of the living, even as they attempt to deal with the not always willing souls in the process of departing it. Grave consequences may lie ahead, but heavenly rewards are just as certainly guaranteed when life, death and what happens in between all come together in MOMO, GIRL GOD OF DEATH!
Besides the DVD release, Section23 will also be handling the digital distribution of the series.