He he E!

I am the first on earth,

And second in death

I live in the middle of the sea,

Yet you’ll always find me with glee!

I am in your cup of tea,

Why, even in your coffee!

Yes, you can find me in every place,

Even in your dinner plate!

No, I am not hard to seek,

You’ll find me twice in a week!

Now close your eyes and guess me,

Yes, I am the letter E!