I heard this one a while back, and it made me groan when someone told me the answer... (before I even had a chance to guess it actually. Some people are terrible at telling riddles.)
I am the beginning of the end and the end of time and space. I am essential to creation and I suround every place.
Blatantly the letter 'E'...
"If at first you don't succeed, spend a lot of money to have a professional do it for you."
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