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Helvella lacunosa            Black Elfin Saddle

Fruitbodies are up to 15 cm tall. Caps are grey-brown to dull black, with scalloped lobes.  Stalks are white to smoky and deeply fluted (lacunose).  Black Elfin Saddle is widespread, common and fruits on the ground in woods.  This fungus is particularly common in western NA and grows much larger there than I have seen in the East.  Edible.