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Pretty similar is the Indian Ocean species Phyllidia alyta which has not yet been reported from the Philippines.
More information on Phyllidia elegans are on Bill Rudman's Sea-Slug Forum!
How to cite:
Köhler, E. (2017), published 2 December 2017, Phyllidia elegans Bergh, 1869
available from https://www.Philippine-Sea-Slugs.com/Nudibranchia/Euctenidiacea/Phyllidia_elegans.htm