Answer:
This cells are call the pinacocytes
Step-by-step explanation:
The dermal layer of a sponges, is the outer layer of ectodermal origin. It has coating cells, the pinacocytes, that line the outer wall of the pinacoderm. They are flat and thin and can cover some internal parts. They are T-shaped and their cell bodies extend inside the mesophyll. They are contractile cells that help regulate the surface area of the sponge.