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Level 40 - ESLPCAL
The answer to this puzzle is:
Words: LAPELS, CELLA, CLAPS, LACES, CAPES, LEAPS, PACES, ALECS, PALES, PALLS, SPALL, SEPAL, PEALS, SCAPE, SCALP, SCALL, SALEP, LAPSE, PLEAS, CLASP, LAPEL, CLAP, LACS, SEAL, LAPS, CASE, PALE, PACS, PEAS, LACE, PLEA, PALS, CAPE, CELL, PACE, PECS, ELLS, APSE, CEPS, SPEC, CAPS, LEAL, PALL, PASE, PEAL, CELS, SLAP, ACES, ALES, APES, ALEC, ALLS, ALPS, SAC, ALE, LES, SAP, PAS, SEC, SPA, LEA, LAC, APE, PAL, CEL, ASP, LAP, ALL, PEC
Bonus words:
LAPELS, CELLA, CLAPS, LACES, CAPES, LEAPS, PACES, ALECS, PALES, PALLS, SPALL, SEPAL, PEALS, SCAPE, SCALP, SCALL, SALEP, LAPSE, PLEAS, CLASP, LAPEL, CLAP, LACS, SEAL, LAPS, CASE, PALE, PACS, PEAS, LACE, PLEA, PALS, CAPE, CELL, PACE, PECS, ELLS, APSE, CEPS, SPEC, CAPS, LEAL, PALL, PASE, PEAL, CELS, SLAP, ACES, ALES, APES, ALEC, ALLS, ALPS, SAC, ALE, LES, SAP, PAS, SEC, SPA, LEA, LAC, APE, PAL, CEL, ASP, LAP, ALL, PEC