( Seals ( ( ( have ( ( thick layer ) ( of fat ) ) ) ( under ( their skin ) ) ) . ) )
(ROOT (S (NP (NNS Seals)) (VP (VBP have) (NP (NP (JJ thick) (NN layer)) (PP (IN of) (NP (NN fat)))) (PP (IN under) (NP (PRP$ their) (NN skin)))) (. .)))
Seals have thick layer of fat under their skin.
(ROOT (S (NP (NP (DT The) (JJ thick) (NN skin)) (, ,) (VP (VBN found) (ADVP (RB only)) (PP (IN on) (NP (NP (NP (DT the) (NNS palms)) (PP (IN of) (NP (DT the) (NNS hands)))) (CC and) (NP (NP (DT the) (NNS soles)) (PP (IN of) (NP (DT the) (NNS feet))))))) (, ,)) (VP (VBZ has) (NP (DT an) (JJ extra) (NN layer))) (. .)))