( ( The ( top layer ) ) ( ( corresponds ( with ( ( ( ( ( the ( epidermis layer ) ) ( of ( the skin ) ) ) , ) and ) ( ( the ( bottom layer ) ) ( with ( the ( dermis layer ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (DT The) (JJ top) (NN layer)) (VP (VBZ corresponds) (PP (IN with) (NP (NP (NP (DT the) (JJ epidermis) (NN layer)) (PP (IN of) (NP (DT the) (NN skin)))) (, ,) (CC and) (NP (NP (DT the) (JJ bottom) (NN layer)) (PP (IN with) (NP (DT the) (JJ dermis) (NN layer))))))) (. .)))
The top layer corresponds with the epidermis layer of the skin, and the bottom layer with the dermis layer.
(ROOT (S (NP (NNS Melanocytes)) (VP (VBP are) (VP (VBN located) (PP (IN in) (NP (NP (DT the) (JJ bottom) (NN layer)) (PP (IN of) (NP (DT the) (NNS epidermis))))))) (. .)))