{HEAD ~ The top portion} of {TAIL ~ the substrate} can be a conductive layer separated from the memory device by the SOI oxide insulator film 
of
{ HEAD ~ The top portion } of { TAIL ~ the substrate } can be a conductive layer separated from the memory device by the SOI oxide insulator film
HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH