Keith, I should have added that I uncovered this while planting so it was maybe 6" deep in the soil. That's why I assumed it was a beetle larva & not a caterpillar. I find huge numbers of Japanese beetle larvae but it's the first time I found one like this.
The pattern of spots on this caterpillar makes me think of Spodoptera frugiperda - Fall Armyworm, but BugGuide doesn't have a record of it being found in May anywhere.
http://bugguide.net/node/view/40787
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