{HEAD ~ The converter} receives an audio signal and divides {TAIL ~ the audio signal} into multiple frames 
divides
{ HEAD ~ The converter } receives an audio signal and divides { TAIL ~ the audio signal } into multiple frames
HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH