|JAPANESE VOICE||Yasuko Egawa|
Emma's boss or Kelly's friend refers to a lady who employed and took care of Emma, and had her doing menial tasks. She did not think Emma had what it took to be a maid. She is a friend of Kelly Stownar and one time when Kelly was visiting, she said Emma looked intelligent and offered to take her in and train her. This is seen in the episode 12 flashback.
While this woman looks a lot like Kelly, they are not the same person. Kelly also became Emma's boss after adopting her. Emma also found various other employments.