in the 17-week-old fetus , 17 % of the total cutaneous ( epidermal and dermal ) merkel cells were located in the upper dermal compartment , whereas in the 14-week-old fetus only 3.9 % of the merkel cells were dermal , including some cells that seemed to be in the process of traversing the dermal-epidermal junction .
C0014520
epidermal
C0205832
merkel cells