101Leafy researched the games.
Makluva Gills

Fish scale hood that covers the head entirely. Intricate webbing for a soft feel.
Armor made from the blade-shaped scales and fins of Cephalos, the "Sand Wyvern," and from fish such as the Spring Night Carp. Because it grants the protection of water, many hunters say it makes them better at fishing. It can be upgraded by adding materials from Plesioth, the "Water Wyvern" and Cephalos's opposite.
Our translation of 復刻 ハンター大全 (KADOKAWA / Enterbrain, 2014), page 194.
| Part | Head |
|---|---|
| Type | Blademaster/Gunner |
| Rarity | 5 |
| Defense | 16 |
| Fire Res | 0 |
| Water Res | +3 |
| Thunder Res | -1 |
| Ice Res | 0 |
| Dragon Res | 0 |
| Slots | 1 |
| Table price | 2,350z |
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 ×2, Springnight Carp ×2, Pin Tuna ×30, Book of Combos 1 ×1