From Riddle's description:

• "On dead leaves of Celtis, Cornus, Ulmus, etc.; 0.7-1.5mm. in
  height, stipitate, honey-yellow to russet. Apparently confined to the warmer portion of the United States: specimens examined from New Jersey, North and South Carolina, Louisiana, Texas; and recorded from Alabama."

• Riddle, Lincoln W. “Observations on the Genus Acrospermum.” Mycologia, vol. 12, no. 4, 1920, p. 178

Characteristics supporting Riddle's variety from this observation:

• Found on dead, fallen Ulmus sp. leaves
  
• Found in Texas
• Honey-colored
  
• Tapered section of fruiting body alone is already 0.66 mm long; likely ~0.9 mm when the base is included

Notes:

• Fruiting bodies were present on both sides of the leaf
  
• I have accidentally observed this species/variety in the background of this observation