Types: UNITED STATES: Washington: Seattle (approx. 47.5359°N, 122.1204°W, alt. approx. 300 m a.s.l.) on wood in coniferous woodland, 20 Oct. 1911, W.A. Murrill (WAM546) (Holotype. herbarium acc. no. NY 775280, HJB1000586).

Diagnosis: Pileus convex, not umbonate, solitary, wood-loving, 7 cm. broad; surface viscid when young, becoming dry, smooth, glabrous, very soft and pliable to the touch, isabelline; lamellae remotely sinuate-adnate, rather distant, broad, becoming fulvous; spores ovoid, slightly one-sided, obliquely pointed, minutely roughened, melleous under a microscope, with one large nucleus, 11 × 6 µ; stipe equal, longitudinally striate, white, furfuraceous at the apex, fleshy, 8 cm. long, 8 mm. thick.

Commentary: With the mainly clavate-ventricose cheilocystidia, on average longer than 40 µm and the spores weakly ornamented and indistinctly dextrinoid this belongs to Hebeloma subsect. Hiemalia, and has characters consistent with H. hiemale. While we were unable to generate any DNA sequence data from the material, that might confirm this identification, we are confident that this is a correct identification. Hence this taxon should be synonymized with H. hiemale. Hesler (1969), in his monograph on Gymnopilus of North America, where he was already aware that this species was a Hebeloma, made the statement that the spores are smooth; while they are weakly ornamented, they are not smooth. Hesler in 1974 left a herbarium note stating that he planned to publish this species as a Hebeloma. Halling (1986) pointed out that this was a Hebeloma, referencing Hesler (1969). As far as we are aware this species has never been recombined into Hebeloma. We see no point in creating a superfluous name by recombining this as a Hebeloma, but include it within the synonyms of H. hiemale. A second collection at NY (NY 775281I, WAM431, HJB1000588), also labelled as Gymnopilus permollis and as 'authentic material' apparently collected in the same area at the same time also represents a Hebeloma, but in this case a different species: H. mesophaeum. To summarize, based on morphological and habitat data, this is: = H. mesophaeum (Pers.) Quél.

Types: UNITED STATES: Washington: Seattle (approx. 47.5359°N, 122.1204°W, alt. approx. 300 m a.s.l.) on wood in coniferous woodland, 20 Oct. 1911, W.A. Murrill (WAM546) (Holotype. herbarium acc. no. NY 775280, HJB1000586).

Commentary: See Gymnopilus permollis Murrill