<prompt> Distance of the Lower Esophageal Sphincter from the upper incisors is15cm22.5cm27.5cm37.5cm  <response>: Lower oesophageal sphincter is seen in lower pa of oesophagus where it pierces diaphram. It is 37.5cm15inch from incisor teeth. Ref - BDC vol 1 6th edition pg 282 