Phylum Ascomycota Caval.-Sm. (1998) - sac fungi
   Subphylum Pezizomycotina O.E. Erikss. & Winka (1997)
     Class Sordariomycetes O.E. Erikss. & Winka (1997)
       Subclass Xylariomycetidae O.E. Erikss. & Winka (1997)
         Order Xylariales Nannf. (1932)
           Genus Pulmosphaeria Joanne E. Taylor, K.D.Hyde & E.B.G.Jones (1996), incertae sedis