Sundasciurus lowii (Thomas, 1892) . Ann. Mag. Nat. Hist., ser. 6, 2:253.

TYPE LOCALITY: "Lumbidan, on the mainland opposite Labuan " [Sarawak, Malaysia] .

DISTRIBUTION: Malaysian subregion, except Java and SW Philippines.

SYNONYMS: alacris (Thomas, 1908); balae (Miller, 1903); bangueyae (Thomas, 1910); humilis (Miller, 1913); lingungensis (Miller, 1901); natunensis (Thomas, 1895); piniensis (Miller, 1903); robinsoni (Bonhote, 1903); seimundi (Thomas and Wroughton, 1909); vanakeni (Robinson and Kloss, 1916).

COMMENTS: Subgenus Sundasciurus . Formerly included fraterculus and pumilus (Chasen, 1940:144).