Description from Flora of China
Plectopteris gracilis Fée, Mém. Foug. 5: 230. 1852.
Lamina linear, linear-lanceolate, or linear-oblanceolate, 5-14 × 0.4-0.7 cm; sterile pinnae oblong, narrowly oblong, or oblong-oblanceolate, 2.5-5 × 1-1.8 mm, rounded or bluntly obtuse at apex, separated by their width or less; fertile pinnae similar in length to sterile ones; rachis prominent on both sides, brown to dark brown; lateral veins ± visible; hairs simple and 1-forked, pale to medium brown, occasional to scattered, on all parts of lamina, 0.3-1.4 mm.
On moss-covered tree trunks in dense wet mountain forests; 500-1800 m. E Taiwan [Borneo, Indonesia, Malaysia, Philippines, Thailand, Vietnam].