Looks for me like Dead man's fingers ore
Alcyonium acaule maybe a
Alcyonium coralloides ore a
Alcyonium glomeratum
Dendronephtya, Scleronephthya and Neptophylias have almost exclusively a bright to white lime skeleton and colored polyps. With the animal shown is however the lime skeleton colored and the polyps white and/or in a bright color.