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