“…Their systematic position has been revised by Acosta Hospitaleche (2005) confirming their stem position. Southern discoveries also include indeterminate penguin remains (Sphenisciformes), represented at least by two morphotypes of different size, also large-sized penguins of the genus Palaeeudyptes, and a fragmentary tibiotarsus referred to a probable indeterminate Ardeidae, all recovered from three units of middle to late Eocene exposed in Magallanes, southernmost Chile (Sallaberry et al, 2010). The low-latitude records are represented by endemic species such as Perudyptes devriesi Clarke et al, 2007, from middle Eocene levels of the Paracas Formation, Peru, and Icadyptes salasi Clarke et al, 2007, recovered (Jadwiszczak, 2011).…”