27. Comatricha cf. suksdorfii Ellis & Everh., Bull. Washburn Lab. Nat. Hist. 1: 5 (1884)

Specimens examined. PERU. Ancash: Huaraz, Jirac, route PE-14, km 97,3529 m, 9º33′04.0”S, 77º40′23.9”W, 17 Apr 2013, leaves of Tillandsia sp., Lado 22711 (MA-Fungi 94970), Lado 22714 (MA-Fungi 94972) . Huancavelica: Tayacaja, Acraquia, route PE-3SD, km 30, 6 km northeast of Pampas, 3608 m, 12º22′40”S, 74º54′27”W, 26 Apr 2017, twigs, Lado 25290 (MA-Fungi 96448) .

Notes. The typical form of the species produces dark brown to black fruiting bodies with a persistent peridium, sometimes remaining in flakes and stalks shorter than half the total height of the sporocarp. Uncertainty on the identity of the material studied arises from the colour of the sporocarps, greyish brown, and the peridium persisting as elongated remnants instead of flakes. These differences may be due to environmental conditions.