The mesothelial cells line the abdominal, pleural, and pericardial cavities are thought of as being the mesenchymal origin [for example, Moore KL & Persaud TVN. The Developing Human. Clinically Oriented Embryology, 8th ed, Sauders, 2006; Histology for Pathologists, 3d ed (Mills S.E. ed.), Lippincott, Williams & Wilkins, 2007; etc].
However, during the embryonic development, the cells lining the amnion cavity are continuous with those covering the forming abdominal cavity from the very beginning of the histogenesis to app. the 10-11th weeks. What is known about the immunohistochemical similarity, if any, of the ameloblasts and the mesothelial cells?