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It is similar in shape to larger Flabellina riwo, including the long oral tentacles with flattened tips. It differs by the colour pattern of the cerata, oral tentacles and the body.
One more species with that kind of oral tentacles is Samla bilas.
Pretty similar is Samla cf. bicolor, which differs by the long cerata, and by the lack of the flattened tips of the oral tentacles.
This species was posted on 6 June 2003 at these websites as Flabellina bicolor (Kelaart, 1858) [Eolis],
Korshunova et al. (2017) reinstated the genus Samla Bergh, 1900 within the new family
Samlidae Korshunova, Martynov, Bakken, Evertsen, Fletcher, Mudianta, Saito, Lundin, Schrödl & Picton, 2017,
and moved Flabellina bicolor (Kelaart, 1858) into the genus Samla Bergh, 1900.
I changed it on 5 December 2017 into Samla bicolor (Kelaart, 1858) [Eolis].
Korshunova, T.; Martynov, A.; Bakken, T.; Evertsen, J.; Fletcher, K.; Mudianta, W.; Saito, H.; Lundin, K.; Schrödl, M.; Picton, B. (2017). Polyphyly of the traditional family Flabellinidae affects a major group of Nudibranchia: aeolidacean taxonomic reassessment with descriptions of several new families, genera, and species (Mollusca, Gastropoda).
ZooKeys. 717: 1-139., available online at https://doi.org/10.3897/zookeys.717.21885
More information on Samla bicolor as Flabellina bicolor are on Bill Rudman's Sea-Slug Forum!
How to cite:
Köhler, E. (2017), published 5 December 2017, Samla bicolor (Kelaart, 1858)
available from https://www.Philippine-Sea-Slugs.com/Nudibranchia/Dexiarchia/Samla_bicolor.htm