DETAILED ACTION Notice of Pre-AIA or AIA Status The present application, filed on or after March 16, 2013, is being examined under the first inventor to file provisions of the AIA. In the event the determination of the status of the application as subject to AIA 35 U.S.C. 102 and 103 (or as subject to pre-AIA 35 U.S.C. 102 and 103) is incorrect, any correction of the statutory basis for the rejection will not be considered a new ground of rejection if the prior art relied upon, and the rationale supporting the rejection, would be the same under either status. Status of the application This office Action is in response to Applicant's Application filled on 01/12/2026 . Claims 1- 20 are pending for this examination. Oath/Declaration The oath or declaration filed on 08/07/2023 is acceptable . Election/Restrictions Applicant’s election of species I I (Fig 13) and device modification A1 (Fig. 1E, I) : claims 1 and 3-20 in the reply filed on 01/12/2026 is acknowledged. Because applicant did not distinctly and specifically point out the supposed errors in the restriction requirement, the election has been treated as an election without traverse (MPEP § 818.03(a)). The election is without traverse because the response is incomplete. This office action considers claims 1- 20 pending for prosecution, wherein claims 2 are withdrawn from further consideration , and 1 and 3-20 are presented for examination. Claim Rejections - 35 USC § 102 The following is a quotation of the appropriate paragraphs of 35 U.S.C. 102 that form the basis for the rejections under this section made in this Office action: A person shall be entitled to a patent unless – (a)(2) the claimed invention was described in a patent issued under section 151, or in an application for patent published or deemed published under section 122(b), in which the patent or application, as the case may be, names another inventor and was effectively filed before the effective filing date of the claimed invention. Claims 1 , 3-5, 7, 9-10, 12-14, 16 and 19 are rejected under 35 U.S.C. 102(a)(2) as being anticipated by Cho et al (US 20 18/0294331 A1 ; hereafter Cho ). Regarding claim 1. Cho discloses a semiconductor structure, comprising: a substrate ( Fig [1-4], substrate 102 , Para [ 0028] ) ; a plurality of nano structures (Fig [1-4], nano-sheet NSS , Para [ 00 34 ] ) vertically stacked over the substrate (Fig [1-4], substrate 102, Para [ 0028]) , the plurality of nano structures (Fig [1-4], nano-sheet stack structures NSS, Para [ 0034] ) comprises an upper nano structure ( nano-sheets N3 , Para [ 0034] ) and one or more lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) between the upper nano structure ( nano-sheets N3 , Para [ 0034] ) and the substrate (Fig [1-4], substrate 102, Para [ 0028]) ; a semiconductor region (source/drain protection layer 143, Para [ 0054]) adjacent to and laterally contacting each of the one or more lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) ; a gate structure (gate structure 150 , Para [ 0033-0035] ) over the plurality of nano structures (Fig [1-4], nano-sheet s NSS, Para [ 00 34 ]) ; and a first dielectric structure ( inner spacer 140, Para [ 0096]) laterally between the semiconductor region (source/drain protection layer 143, Para [ 0054]) and the gate structure (gate structure 150) , the first dielectric structure ( inner spacer 140, Para [ 0096]) being between the upper nano structure ( nano-sheets N3) and the semiconductor region (source/drain protection layer 143, Para [ 0054]) , the first dielectric structure ( inner spacer 140, Para [ 0096]) having a hat-shaped profile (Fig 4A, inner spacer 140, Para [ 0096]) between the semiconductor region (source/drain protection layer 143, Para [ 0054]) and the gate structure (gate structure 150) . Regarding claim 3. Cho discloses t he semiconductor structure of claim 1, Cho further discloses wherein the first dielectric structure (inner spacer 140, Para [ 0096]) extends between the upper nano structure ( nano-sheets N3 , Para [ 0034] ) and the semiconductor region (source/drain protection layer 143, Para [ 0054]) . Regarding claim 4. Cho discloses t he semiconductor structure of claim 1, Cho further discloses wherein the hat-shaped profile (inner spacer 140, Para [ 0096]) has an apex pointing to the gate structure (gate structure 150) . Regarding claim 5. Cho discloses t he semiconductor structure of claim 1, Cho further discloses wherein each of the lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) has a first segment (middle section horizontally) and a second segment (lower section horizontally) , the first segment having a diameter smaller (middle section horizontally) than a diameter of the second segment (lower section horizontally) . Regarding claim 7. Cho discloses t he semiconductor structure of claim 1, Cho further discloses further comprising a gate spacer (gate insulating layer 145) over and contacting the first dielectric structure (inner spacer 140, Para [ 0096]) and adjacent to the gate structure (gate structure 150) , the gate spacer including a dielectric material ( low - k material, Para [0113-011 4 ]) different than that of the first dielectric structure (inner spacer 140, Para [ 0096]) . Regarding claim 9. Cho discloses t he semiconductor structure of claim 7, Cho further discloses wherein the first dielectric structure (inner spacer 140, Para [ 0096]) extends along sidewalls of the gate spacer (gate insulating layer 145) . Regarding claim 10. Cho discloses a semiconductor device comprising: a substrate (Fig [1-4], substrate 102, Para [ 0028]) ; a plurality of nano structures (Fig [1-4], nano-sheet stack structures NSS , Para [ 0057]) over the substrate (substrate 102) , the plurality of nano structures (Fig [1-4], nano-sheet stack structures NSS , Para [ 0057]) comprising an upper nano structure ( nano-sheets N3 , Para [ 0034] ) and lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) between the upper nano structure ( nano-sheets N3 , Para [ 0034] ) and the substrate (Fig [1-4], substrate 102) ; a gate structure (gate structure [ 150 , 145] , Para [ 0037-0039] ) over the plurality of nano structures (Fig [1-4], nano-sheet NSS, Para [ 0057]) , the gate structure comprising a gate dielectric (gate structure [145] , Para [ 0037-0039] ) and a gate electrode (gate structure [150] , Para [ 0037-0039] ) , the gate structure (gate structure [150, 145]) being between adjacent ones of the lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) and between the upper nano structure ( nano-sheets N3 , Para [ 0034] ) and an upper one of the lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) ; an outer spacer (gate insulating liner 134) laterally adjacent the gate structure (gate structure [150, 145]) ; an inner spacer structure (inner spacer 140, Para [ 0096]) adjacent the gate structure (gate structure [150, 145]) , the inner spacer structure (inner spacer 140, Para [ 0096]) having portions being between adjacent ones of the lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) , the inner spacer structure (inner spacer 140, Para [ 0096]) extending below the outer spacers (gate insulating liner 134) ; and a first source/drain region (source/drain protection layer 143, Para [ 0054]) contacting an end of the lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) , wherein the inner spacer (inner spacer 140, Para [ 0096]) structure extends between the upper nano structure ( nano-sheets N3 , Para [ 0034] ) and the first source/drain region (source/drain protection layer 143, Para [ 0054]) . Regarding claim 12. Cho discloses t he semiconductor device of claim 10, Cho further discloses wherein the inner spacer structure (inner spacer 140, Para [ 0096]) has a hat-shaped profile (inner spacer 140, Para [ 0096]) between the gate structure (gate structure [150, 145]) and the first source/drain region (source/drain protection layer 143, Para [ 0054]) . Regarding claim 13. Cho discloses t he semiconductor device of claim 12, Cho further discloses wherein a crown of the hat-shaped profile (inner spacer 140, Para [ 0096]) faces toward the gate structure (gate structure [150, 145]) . Regarding claim 14. Cho discloses t he semiconductor device of claim 10, Cho further discloses wherein the gate electrode (gate structure [150]) has a concave surface facing the first source/drain region (source/drain protection layer 143, Para [ 0054]) . Regarding claim 16. Cho discloses a semiconductor device comprising: a substrate (Fig [1-4], substrate 102, Para [ 0028]) ; a channel region (Fig [1-4], nano-sheet stack structures NSS , Para [ 0057]) including a plurality of nano structures (Fig [1-4], nano-sheet stack structures NSS , Para [ 0057]) over the substrate (Fig [1-4], substrate 102) , the plurality of nano structures (Fig [1-4], nano-sheet stack structures NSS , Para [ 0057]) comprising one or more lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) and an upper nano structure ( nano-sheets N3) over the one or more lower nano structures ( nano-sheets N1/N2) ; a gate structure (gate structure [150, 145] , Para [ 0037-0039] ) over the channel region (Fig [1-4], nano-sheet stack structures NSS , Para [ 0034, 0057]) , the gate structure (gate structure [150, 145] , Para [ 0037-0039] ) comprising a gate dielectric (gate structure [145] , Para [ 0037-0039] ) and a gate electrode (gate electrode [150] , Para [ 0037-0039] ) , the gate structure (gate structure [150, 145] , Para [ 0037-0039] ) being interposed between adjacent ones of the plurality of nano structures (Fig [1-4], nano-sheet NSS, Para [ 0057]) ; an outer spacer (gate insulating liner 134) laterally adjacent the gate structure (gate structure [150, 145]) ; an inner spacer structure (inner spacer 140, Para [ 0096]) adjacent the gate structure (gate structure [150, 145]) , the inner spacer (inner spacer 140, Para [ 0096]) structure comprising a plurality of inner spacers (inner spacer 140, Para [ 0096]) , each of the inner spacers (inner spacer 140, Para [ 0096]) being interposed between adjacent ones of the one or more lower nano structures ( nano-sheets N1/N2 , Para [ 0034] ) , the inner spacer structure (inner spacer 140, Para [ 0096]) extending below the channel region (Fig [1-4], nano-sheet s NSS, Para [ 0057]) ; and a first source/drain region (source/drain protection layer 143, Para [ 0054]) adjacent the channel region (Fig [1-4], nano-sheet s NSS, Para [ 0057]) , the inner spacer structure (inner spacer 140, Para [ 0096]) extending between the upper nano structure ( nano-sheets N3) and the first source/drain region (source/drain protection layer 143, Para [ 0054]) . Regarding claim 19. Cho discloses t he semiconductor device of claim 1 6, Cho further discloses wherein each inner spacer of the plurality of inner spacers have a hat-shaped profile (inner spacer 140, Para [ 0096]) . Claim Rejection- 35 USC § 103 The following is a quotation of 35 U.S.C. 103 which forms the basis for all obviousness rejections set forth in this Office action: A patent for a claimed invention may not be obtained, notwithstanding that the claimed invention is not identically disclosed as set forth in section 102 of this title, if the differences between the claimed invention and the prior art are such that the claimed invention as a whole would have been obvious before the effective filing date of the claimed invention to a person having ordinary skill in the art to which the claimed invention pertains. Patentability shall not be negated by the manner in which the invention was made. Claim 8 is rejected under 35 U.S.C. 103 as being unpatentable over Cho et al (US 20 18/0294331 A1 ; hereafter Cho ) as applied claims above and further in view of LEE et al (US 20 17/0213913 A1; hereafter LEE ). Regarding claim 8 . Cho discloses t he semiconductor structure of claim 7, But , Cho does not disclose explicitly wherein the dielectric material of the first dielectric structure has a dielectric constant higher than the dielectric material of the gate spacer. In a similar field of endeavor, LEE discloses wherein the dielectric material of the first dielectric structure has a dielectric constant higher than the dielectric material of the gate spacer (Para [ 0030-0031] discloses different dielectric constant of dielectric materials. Based on the different dielectric constant, dielectric material of the first dielectric structure can have dielectric constant higher than the dielectric material of the gate spacer ) . Therefore, it would have been obvious to one of the ordinary skilled in the art before the effective filing date of the invention to combine Cho in light of LEE teaching “ wherein the dielectric material of the first dielectric structure has a dielectric constant higher than the dielectric material of the gate spacer (Para [ 0030-0031] discloses different dielectric constant of dielectric materials. Based on the different dielectric constant, dielectric material of the first dielectric structure can have dielectric constant higher than the dielectric material of the gate spacer ) ” for further advantage such as to control resistance in gate region and improve device performance. Allowable Subject Matter Claim s 6, 11, 15, 17-18 and 20 are objected to as being dependent upon a rejected base claim, but would be allowable if rewritten in independent form including all of the limitations of the base claim and any intervening claims. The following is the Examiner's Reasons for Allowance: The prior art fails to disclose and would not have rendered obvious: Regarding claim 6 . wherein the first segment is between the second segment and the semiconductor region. Regarding claim 11 . wherein the inner spacer structure extends along a vertical sidewall of the outer spacer. Regarding claim 15 . wherein each of lower nano structures comprises a first segment and a second segment with the second segment having a larger diameter than the first segment, and the first source/drain region laterally contacts an edge portion of first segment, wherein the first segment is between the first source/drain region and the second segment. Regarding claim 1 7 . wherein the one or more lower nano structures extend past a lateral boundary of the outer spacer toward the first source/drain region. Regarding claim 1 8 . a second source/drain region adjacent the channel region, wherein the channel region is between the first source/drain region and the second source/drain region, wherein each of the one or more lower nano structures comprises: a first segment at an edge closest to the first source/drain region, the first segment having a first thickness; a second segment adjacent to the first segment, the second segment having a second thickness greater than the first thickness; and a third segment at an edge closest to the second source/drain region, the second segment being between the first segment and the third segment, the third segment having a third thickness less than the second thickness. Regarding claim 20 . wherein the inner spacer structure extends along a sidewall of the outer spacer. Conclusion Any inquiry concerning this communication or earlier communications from the examiner should be directed to FILLIN "Examiner name" \* MERGEFORMAT MOIN M RAHMAN whose telephone number is FILLIN "Phone number" \* MERGEFORMAT (571)272-5002 . The examiner can normally be reached FILLIN "Work Schedule?" \* MERGEFORMAT 8:30-5:00pm . Examiner interviews are available via telephone, in-person, and video conferencing using a USPTO supplied web-based collaboration tool. To schedule an interview, applicant is encouraged to use the USPTO Automated Interview Request (AIR) at http://www.uspto.gov/interviewpractice. If attempts to reach the examiner by telephone are unsuccessful, the examiner’s supervisor, FILLIN "SPE Name?" \* MERGEFORMAT Julio Maldonado can be reached at FILLIN "SPE Phone?" \* MERGEFORMAT 571-272-1864 . The fax phone number for the organization where this application or proceeding is assigned is 571-273-8300. Information regarding the status of published or unpublished applications may be obtained from Patent Center. Unpublished application information in Patent Center is available to registered users. To file and manage patent submissions in Patent Center, visit: https://patentcenter.uspto.gov. Visit https://www.uspto.gov/patents/apply/patent-center for more information about Patent Center and https://www.uspto.gov/patents/docx for information about filing in DOCX format. For additional questions, contact the Electronic Business Center (EBC) at 866-217-9197 (toll-free). If you would like assistance from a USPTO Customer Service Representative, call 800-786-9199 (IN USA OR CANADA) or 571-272-1000. /MOIN M RAHMAN/ Primary Examiner, Art Unit 2898