Q:
         
         
            
               I am the first on Earth, the second in Heaven. I appear two times in a week you can only see me once in a year. Although I am in the middle of the sea, l am not found in month, but l am in February, June, September, October, November & December.  
            
                           
                  
Who am I?
               
                      
         
             Answer
                        The letter 'E'.
As of the above given data,
It is in the 1st place in Earth, 2nd in Heaven and in the middle of the Sea.
It appears once in a Year and twice in a Week.
It is present in February, June, September, October, November & December.
But not in the Month.
 
Hence, it is the letter 'E'.
          
         
         
         
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