Marsupella minutissima was recorded for the first time outside of Japan in Jeju-do in the Republic of Korea. The new data significantly improve the knowledge of the species distribution. An analysis of the phylogenetic affinities of the species based on nuclear ITS and plastid trnL-trnF regions showed that it is resolved within the clade corresponding to Marsupella sect. Ustulatae, which is where the most morphologically similar M. funckii and M. sprucei are placed. These tree taxa are well delimited geographically. When found within the same region, such as a mountain chain, they occupy different altitudinal belts. Our results showed clear molecular delimitation; however, we failed to estimate the affinities of M. minutissima within the section based on the available molecular data. A description, line-art illustrations and photographs of the collected materials are provided; data on the oil bodies of the species were obtained for the first time.
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