Flattened cells can be found in several locations throughout the body. They are a key component of the epidermis, the outermost layer of the skin, where they provide a protective barrier against environmental hazards. Additionally, they line the alveoli in the lungs, facilitating gas exchange, and form the inner lining of blood vessels, known as the endothelium. These cells are also present in the lining of body cavities such as the peritoneum and pleura.
