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