Sebaceous cyst is seen in all of the following sites EXCEPT

(C) Palm & Soles # Sebaceous Cyst is a cyst of the sebaceous gland due to blockage of the duct of this gland which opens mostly into the hair follicle.> The gland becomes distended by its own secretion.> Obviously it contains sebum.> It is commonly seen in young adults, though no age is exempt.> It may occur any where in body except palm & sole, though it is commonly seen in scalp, face & scrotum