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It is characterized by highly branched tan gills, basally yellowish brown, and by some white tubercles on the sides of the pale tan body.
Pretty similar are:
Marionia arborescens which differs by a greenish-brown body, and is densely covered with tubercles, each darker outlined, and
Marionia sp. 08 which is densely covered with tubercles, each darker outlined.
Marionia sp. 10 which might be a colour variant.
How to cite:
Köhler, E. (2016), published 4 December 2016, Marionia sp. 16 Genus: Vayssière, 1877
available from https://www.Philippine-Sea-Slugs.com/Nudibranchia/Cladobranchia/Marionia_sp_16.htm