Lenticels are raised spots on tree bark through which gas exchange occurs. They form under stomata and their number depends on stomata. Lenticels develop as parenchyma cells near stomata divide irregularly, forming loose colorless cells called complementary cells. Complementary cells increase in number, pushing against the epidermis and causing it to rupture. There are three types of lenticels distinguished by their filling tissue composition and structure. Lenticels allow for gas exchange at night or when stomata are closed and permit a small amount of transpiration.