I am the first on earth and the second in heaven

I am the first on earth and the second in heaven

I am the first on earth and the second in heaven

Can you solve this tricky riddle?

I am the first on earth and the second in heaven riddle

I am the first on earth and the second in heaven.

I appear twice in a week and you can only see me once in a year.

What am I?

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ANSWER

The letter E.