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Dear Paul
I have no idea. Without a closer look of the anterior and posterior spiracles it is impossible (for me) to tell which family. I'm only guessing Drosophilidae for the anterior spiracles seems very anterior, almost lateral of first thoracic segment. The circular rings of brown spicules at the second and third thoracic segment and first and penultimate abdominal segment is strange and must be typical. If you like you can send it to me, but I think family level would be the highest level for me.