Distance of the Lower Esophageal Sphincter from the upper incisors is
15cm
22.5cm
27.5cm
37.5cm
Lower oesophageal sphincter is seen in lower pa of oesophagus where it pierces diaphram. It is 37.5cm/15inch from incisor teeth. Ref - BDC vol 1 6th edition pg 282
Thorax