Spathularia velutipes (Spathulariopsis velutipes), found at least in ON, MI, NC, NH, NY, and TN, differs from S. flavida by having orange mycelium and a dark brown farinaceous stem and by having a well-developed veil that often persists along the margin of the spore-bearing surface or less frequently as patches on it, (Mains). The spore-bearing tissue of S. velutipes is slightly duller in color and stem is brown and velvety, Castellano(2). |Pachycudonia spathulata (=Spathularia spathulata) is known from CA, with reports from OR, AK, YT, ME, MI, TN, and VA on MyCoPortal. It has fruiting bodies that vary from spathulate to capitate (with a head), short spores (18-26 x 2 microns), and asci that are narrowed in lower part, (Mains). It is described and illustrated in Siegel(3). |Neolecta and Mitrula species are somewhat similar, but S. flavida is less brightly colored and has a more consistently flattened head, (Arora)."scattered to gregarious or even clustered, sometimes in lines or circles, on humus or rotten wood under conifers (especially pine) or sometimes hardwoods", (Arora), cespitose [in tufts], gregarious, or scattered, sometimes growing in circles, on humus and rotten wood, (Mains)