28 wks

  Gut, villi and crypts,
    peristalsis

  Surfactant in lungs
   Alveolar walls thinning

  Pituitary coordination of
    endocrine function

  Hematopoiesis liver,
   spleen, bone marrow

  Some myelination brain

  Response to sound
  
  Subcutaneous fat

  Skin keratinized, lanugo  
    hair