101Leafy researched the games.
Makluva Gills U

Fish scale hood that covers the head entirely. Intricate webbing for a soft feel.
| Part | Head |
|---|---|
| Type | Blademaster/Gunner |
| Rarity | 8 |
| Defense | 26 |
| Fire Res | 0 |
| Water Res | +3 |
| Thunder Res | -1 |
| Ice Res | 0 |
| Dragon Res | 0 |
| Slots | 3 |
| Table price | 9,000z |
Listed in the equipment tables of モンスターハンターポータブル 2nd G 公式ガイドブック (Enterbrain, 2008), page 912.
Skill points
Materials
Cephalos Fin+ ×4, Springnight Carp ×4, Speartuna ×1, Book of Combos 1 ×1