{HEAD ~ a first insulating layer} extending from {TAIL ~ the top surface} of the third semiconductor layer to the top surface of the first semiconductor layer covering on the side surfaces of the second and third semiconductor layers 
{ HEAD ~ a first insulating layer } extending from { TAIL ~ the top surface } of the third semiconductor layer to the top surface of the first semiconductor layer covering on the side surfaces of the second and third semiconductor layers
HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH