Info from the Internet.

Helvella lacunosa, also known as the slate grey saddle or fluted black elfin saddle, is an ascomycete fungus of the Helvellaceae family. It is probably the most common Helvella species.[1] The mushroom is readily identified by its irregularly shaped grey cap, fluted stem, and fuzzy undersurfaces. It is found in western North America and in Europe, near deciduous and coniferous trees in summer and autumn.