In the lungs, the simple squamous non-ciliated epithelium is found in ...................

Explanation

**Step-by-Step Solution:**

1. **Understanding the Question**: The question asks where in the lungs the simple squamous non-ciliated epithelium is found.

2. **Identifying Lung Structures**: The lungs contain various structures, including bronchi, bronchioles, and alveoli. Each of these has different types of epithelial tissue.

3. **Function of the Lungs**: The primary function of the lungs is to facilitate gas exchange, which occurs primarily in the alveoli.

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