I am the end of life but also the start of Earth. Who am I ?

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Who am I ?

I am the end of life but also the start of Earth

I am the end of life but also the start of Earth.
I wait in the middle of the ocean but not there in the bank.
I stay very close to the beginning of the Death.
I am able to enter in the Heaven but
also there in the midst of the Hell.
Who am I ?

Click here for Answer

The Letter "E".

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