The University in Greenwich did a study which shows that the two rows of seats near the emergency exits are also safe spots because those sitting there might go out of the plane more quickly.
On the other hand, FAA says there is no safe seat on a airplane except for the approved child seat. According to FAA, it’s difficult to tell which are the safest seats because it depends on the circumstances of the accident. FAA, says we can’t generalize that the middle seats in the back third of the plane are the safest. To determine which seats are the safest depends on the part of the plane impacted by the accident.