Polycera sp. 04  Genus: Cuvier, 1817

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Polycera sp. 04 is characterized by its orange body colour, by numerous white spots, and by white tubercles and spicules. The rhinophores and the gills are orange. The short velar tentacles are transparent with white tips.
It is most probably Polycera sp. 3 in IPN at page 103:
Gosliner, Terrence M., David W. Behrens & Ángel Valdés. 2008. Indo-Pacific Nudibranchs and Sea Slugs. Sea Challengers Natural History Books.
Gig Harbor, Washington. 426pp.,
Polycera sp. 2 at Jun Imamoto's website umiushi - Sea Slugs from Japan and
Polycera sp. #1 at Sea Slugs of Hawaii