Hi to all
This nice Otidea makes auricularioid apothecia briefly stipitate up to 60 mm high with some basal ribs that may be branched and anastomosed. The excipulum is citrine yellow and furfuraceous (under lens!) and the hymenium first greyish late ochraceous. 
It grew on a oromediterranean environnement at 1100 m of altitude under Quercus pyrenaica and Quercus ilex at the north of Spain (province of León).


The paraphyses have no pigmented vacuoles and they are straight or curved. The cells of the textura  prismatica of the ectal excipulum have rich citrine yellow incrusting pigment but they have not amber drops in Melzer or IKI reagent.


I feel this fungus is close to O. concinna or O. phlebophora . What's your opinion?
Thanks again