I am the end of life but also the start of Earth. I wait in the middle of the ocean but not there in the bank. Who am I?

Question

I am the end of life but also the start of Earth.
I wait in the middle of the ocean but not there in the bank.
I stay very close to the beginning of the Death.
I am able to enter in the Heaven but also there in the midst of the Hell.
Who am I ?

Answer 1

It's the letter 'E'.