an epitaxial layer formed on said {TAIL ~ second semiconductor substrate} to fill {HEAD ~ said etched portion}, said epitaxial layer being electrically connected to said first and second semiconductor substrates; and 
an epitaxial layer formed on said { TAIL ~ second semiconductor substrate } to fill { HEAD ~ said etched portion } , said epitaxial layer being electrically connected to said first and second semiconductor substrates ; and
OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH