Pinnatella makinoi
- kingdom: Plantae
- phylum: Bryophyta
- class: Bryopsida
- order: Leucodontales
- family: Neckeraceae
- genus: Pinnatella
- species: Pinnatella makinoi
Tsukawaki
Oita
Japan
Buliran Segundo- Cabiao
- Entablado
Central Luzon
Philippines