I am the first on Earth,
the second in Heaven.
I appear two times in a week you can only see me once in a year.
Although I am in the middle of the sea,
l am not found in month,
but l am in February,
June, September, October, November & December. I'm first in an exam, but last in a race. You will never see me in a bar, or a church or even in my name.
What am I?