What layer is only found in the epidermis of the lips palms and soles?

The layer that is typically only found in the thicker parts of skin on the body such as the lips, palms of the hands and the soles of the feet is called the "stratum lucidum" of the epidermis. What stratum lucidum is, is literally just dead skin cells. The term "stratum lucidum" is actually latin for "clear layer".

Stratum lucidum is strategically placed between the stratum granulosum and the stratum corneum of the epidermis.

The stratum lucidum has the following functions; for dead skin, it has a lot to do:

1. It helps the skin have the elasticity to be able to stretch. 

2. Decreases the traumatic friction of the skin in those areas that are very sensitive like the palms, soles and lips.

3. It causes the skin to be "water proof". This is the help make sure that no foreign bacteria enters our skin.