The genus Heterotextus was proposed by C. G. Lloyd l to include certain dacryomycetaceous fungi previously referred to Guepinia, but differing from typical members of that genus, as it has ordinarily been understood, in the possession of a firm cortical layer composed of swollen, bottle-shaped or subcylindrical cells arranged in a palisade layer and quite distinct from the loosely interwoven and highly gelatinized tissue composing the interior of the basidiocarp. The first species mentioned is H. flavus Lloyd, from Tasmania, described as new. Lloyd also transfers to his new genus Guepinia pezizaeformis Berk., G. monticola Tracy and Earle and G. occidentalis Lloyd. In the coniferous forests of the Rocky Mountains of Colorado and Wyoming, one of the commonest fungi occurring on decorticated logs of Picea and Abies is a cupulate dacryomycetaceous form clearly belonging to Lloyd's genus. The attempt to name abundant collections in the herbarium of the State University of Iowa brought out the confusion existing in this group of species. The specimens were in part collected by myself in the Medicine Bow Mountains, Wyoming, in August, 1929; in part by Mr. R. W. Davidson of the United States Department of Agriculture, in Colorado, in June and July 1930. In 1905, Tracy and Earle2 described Guepinia alpina and G. monticola from the mountains of southwestern Colorado, where both were growing on the wood of Picea Engelmanni. According to the original descriptions the two species are very nearly alike. Both are said to be cup-shaped, short stipitate, of about the same size and with similar and spores. It is true the descrip? tion says of alpina, . . . forking at base, and of monti? cola, basidia forking near the upper end, but I interpret this LMyc. Notes 7: 1151. 1922. 1 Fungi. In Greene, Plantae Bakerianae 1: 23. 1901. 215 16