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The lateral horn is a distinct cellular layer within the gray matter of the spinal cord, primarily found in the thoracic and upper lumbar segments. It is composed of visceral neurons that play a role in the autonomic nervous system. These neurons are part of the intermediolateral cell column and are involved in regulating involuntary bodily functions. The lateral horns are crucial for transmitting signals from the brainstem to preganglionic sympathetic neurons, influencing activities like heart rate and digestion.12

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