Don't see it in the OP though it may already be known...
The level 15 Dungeons seem to drop "Aetherial" Items... I can confirm Aetherial Cotton Cowl (Level 15), Aetherial (Brass?) Knuckles (Level 15), Aetherial Wrist Guard (15), Aetherial Brass Dagger (15)... All Pink level items.