<Tr> <Th_colspan="2"> Identifiers </Th> </Tr> <Tr> <Td_colspan="2"> Anatomical terminology (edit on Wikidata) </Td> </Tr> <P> Spermatogenesis is the process by which haploid spermatozoa develop from germ cells in the seminiferous tubules of the testis . This process starts with the mitotic division of the stem cells located close to the basement membrane of the tubules . These cells are called spermatogonial stem cells . The mitotic division of these produces two types of cells . Type A cells replenish the stem cells, and type B cells differentiate into spermatocytes . The primary spermatocyte divides meiotically (Meiosis I) into two secondary spermatocytes; each secondary spermatocyte divides into two equal haploid spermatids by Meiosis II. The spermatids are transformed into spermatozoa (sperm) by the process called Spermiogenesis. These develop into mature spermatozoa, also known as sperm cells . Thus, the primary spermatocyte gives rise to two cells, the secondary spermatocytes, and the two secondary spermatocytes by their subdivision produce four spermatozoa . </P> <P> Spermatozoa are the mature male gametes in many sexually reproducing organisms . Thus, spermatogenesis is the male version of gametogenesis, of which the female equivalent is oogenesis . In mammals it occurs in the seminiferous tubules of the male testes in a stepwise fashion . Spermatogenesis is highly dependent upon optimal conditions for the process to occur correctly, and is essential for sexual reproduction . DNA methylation and histone modification have been implicated in the regulation of this process . It starts at puberty and usually continues uninterrupted until death, although a slight decrease can be discerned in the quantity of produced sperm with increase in age (see Male infertility). </P>

Where is the location that involves the maturing of sperm cells