**Core Concept**
Seoli cells, also known as Sertoli cells, are a type of somatic cell found in the seminiferous tubules of the testes. They play a crucial role in the development and maintenance of spermatogenesis by providing structural and nutritional support to developing sperm cells. The interaction between Sertoli cells and sperm cells is mediated by specific receptors that facilitate communication and regulation of spermatogenesis.

**Why the Correct Answer is Right**
Sertoli cells express receptors for follicle-stimulating hormone (FSH), which is a crucial hormone for the regulation of spermatogenesis. The FSH receptor (FSHR) is a G protein-coupled receptor that, upon binding to FSH, triggers a signaling cascade that ultimately leads to the activation of downstream pathways involved in spermatogenesis. The presence of FSH receptors on Sertoli cells enables them to respond to FSH, thereby facilitating the initiation and maintenance of spermatogenesis.

**Why Each Wrong Option is Incorrect**
**Option A:** While Sertoli cells do interact with sperm cells, they do not express receptors for testosterone, which is primarily involved in the regulation of spermatogenesis through its effects on Leydig cells and the development of sperm cells.
**Option B:** Sertoli cells do not express receptors for estrogen, which is primarily involved in the regulation of the reproductive system through its effects on the hypothalamus and pituitary gland.
**Option C:** Sertoli cells do not express receptors for luteinizing hormone (LH), which is primarily involved in the regulation of testosterone production by Leydig cells.

**Clinical Pearl / High-Yield Fact**
It's essential to remember that the regulation of spermatogenesis is a complex process that involves the coordinated action of multiple hormones, including FSH and testosterone. Disruptions in this process can lead to abnormalities in spermatogenesis, such as hypogonadism or infertility.

**Correct Answer:** D. FSH