<Li> Perudyptes (Middle Eocene of Atacama Desert, Peru)--basal? </Li> <Li> Spheniscidae gen. et sp . indet . CADIC P 21 (Leticia Middle Eocene of Punta Torcida, Argentina) </Li> <Li> Delphinornis (Middle / Late Eocene?--Early Oligocene of Seymour Island, Antarctica)--Palaeeudyptinae, basal, new subfamily 1? </Li> <Li> Inkayacu (Late Eocene of South America) </Li>

Where do penguins live in the north pole