In WTs, POU2F3-positive cells tended to be on the abluminal side when two layers were recognizable and, at least partly, co-expressed p63 and p40, common abluminal markers, along with KIT and BCL2 (Figs. 4a, b and 5a–f), which are often expressed in carcinomas with tuft cell-like phenotype [17, 19, 22]. This evidence concerns the gene POU2F3 and carcinoma.