in what structure does spermatogenesis occur?

Spermatogenesis occurs in the seminiferous tubules of the testes, specifically in the germinal epithelium lining these tubules where the sperm- forming cells are located.

Since your question is very focused, that’s the essential fact you need:

• Location: seminiferous tubules
• Site within them: germinal (seminiferous) epithelium containing spermatogonia and developing sperm cells