i dont think its calpionellids, generaly the calpionellids take a morphology like U and occur in pelagic limestones of Late Jurassic and Early Cretaceous Tethyan oceans.
First of all check whether these could be echinodermal pieces! Each echinodermal piece behaves like a single crystal and turns out black in one goal with cross-polars on when rotating the microscope stage. Because a single Saccocomid animal is made of numerous pieces you should have a lot of them in a single thin section, not few of them.
Obviously your material does not comprise any calpionellid!
In this bioclastic debris it is very difficult to recognize Saccocomids; however, their presence cannot be excluded. By contrast, calpionellids are missing in the microphotographs.
Dear Dr. Simmons, Dr Granier and Dr Cipriany and Mr. Mahboubi
Thanks all for answering. The Calpionellids I mentioned are not in the provided images, I have sent them to Calpionellid experts and though there are resemblances they all doubt their being Calpionellids.
The fragments in the images above are everywhere in this thin section I just picked those closest in resemblance to broken saccocomids and as you all suggested it is hard to say.
I just hope somebody with experties in this specie could recognize them.