a second gate, which is formed on the upper surface, wherein {HEAD ~ a part} of {TAIL ~ the second gate} is above the second field oxide region, and another part of the second gate is above the body region, wherein the second gate is electrically connected to the first gate 
of
a second gate , which is formed on the upper surface , wherein { HEAD ~ a part } of { TAIL ~ the second gate } is above the second field oxide region , and another part of the second gate is above the body region , wherein the second gate is electrically connected to the first gate
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD 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 OTH OTH OTH OTH OTH OTH