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