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Level 31 - LSEAMRL
The answer to this puzzle is:
Words: REALMS, LAMES, LARES, EARLS, ARLES, LEARS, ALMES, MALLS, MARES, SMEAR, MARLS, MELLS, MERLS, LAMER, RALES, REAMS, MASER, MARSE, REALS, RAMS, SALE, SEAM, LARS, SEAL, LEAR, MAES, SAME, MARS, LAME, MEAL, MALE, ALMS, MARE, ERAS, SLAM, ARSE, EARL, LEAL, MARL, MESA, REAM, SERA, SEAR, ALES, ARES, ELMS, ELLS, EARS, ALLS, ARMS, ALME, REM, LES, RES, ARE, MAR, SER, LEA, LAM, ELM, SEA, MAS, EAR, EMS
Bonus words:
REALMS, LAMES, LARES, EARLS, ARLES, LEARS, ALMES, MALLS, MARES, SMEAR, MARLS, MELLS, MERLS, LAMER, RALES, REAMS, MASER, MARSE, REALS, RAMS, SALE, SEAM, LARS, SEAL, LEAR, MAES, SAME, MARS, LAME, MEAL, MALE, ALMS, MARE, ERAS, SLAM, ARSE, EARL, LEAL, MARL, MESA, REAM, SERA, SEAR, ALES, ARES, ELMS, ELLS, EARS, ALLS, ARMS, ALME, REM, LES, RES, ARE, MAR, SER, LEA, LAM, ELM, SEA, MAS, EAR, EMS