The pulmonary veins are not assigned to any of the three systems just mentioned because they develop independently. There is no consensus about whether the pulmonary vein as a branch from the left atrium obtains a connection to the lung plexus or the pulmonary vein forms as a solitary vessel in the dorsal mesocardium and is only secondarily incorporated into the atrium. In either case, with the further development of the heart, more and more of the pulmonary veins are incorporated into the left atrium, so that at the end of the embryonic period 4 independent pulmonary veins empty into the atrium.