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. Election/Restrictions Applicant’s election without traverse of claims 14-20 and addition of claims 21-33 in the reply filed on 02/13/2026 is acknowledged. Claim Objections Claim 21 is objected to because of the following informalities: the phrase “ structure are ” in the last limitation of claim 21 is grammatically incorrect as the verb “are” requires a plural subject . Appropriate correction is required. Claim Rejections - 35 USC § 102 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 ( i.e., changing from AIA to pre-AIA ) 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. 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. Claim s 14 - 24 and 27- 3 1 are rejected under 35 U.S.C. 102 (a)( 2 ) as being anticipated by Frougier et al. US 20230178544 . Regarding claim 14 , Frougier discloses a method for forming a semiconductor structure, comprising: forming a nanosheet stack fin over a substrate ( described in paragraph [0064] and illustrated by figure 2, where the nano sheet stacks are formed over the substrate 110 ) ; forming isolation structures at two sides of the nanosheet stack fin ( figure 2, 210 , [0065] ) ; forming a sacrificial gate structure over the nanosheet stack fin ( formation of a dummy gate structure is described in paragraph [0066] and shown in figure 3 ) , wherein the nanosheet stack fin extends in a first direction, and the sacrificial gate structure extends in a second direction different from the first direction ( Figure 1A shows that nanostack sheets 14 extend in the X direction and gate dummy structures 12 extend in the perpendicular direction Y . ) ; forming a first dielectric layer ( figure 5, 310/320 comprise a first dielectric layer) over the sacrificial gate structure and the nanosheet stack fin; forming a second dielectric layer ( figure 5, 410 , [0069] ) over the first dielectric layer ( figure 5, 310/320 ) ; removing portions of the second dielectric layer (figure 6, 410) to expose portions of the first dielectric layer ( 310/320 ) over the sacrificial gate structure [0070] ; removing portions of the first dielectric layer and portions of the nanosheet stack fin at two sides of the sacrificial gate structure to form a plurality of recesses ( figure 6 and described in paragraph [0070] ) ; and forming epitaxial source/drain structures in the recesses ( figure 7, 730 , described in paragraph [0077 ]) . Regarding claim 15 , Frougier discloses the method of Claim 14, wherein the removing of the portions of the second dielectric layer further comprises: performing a planarization on the second dielectric layer (figure 6, 410) such that a top surface of the second dielectric layer ( 310/320 ) and a first top surface of the first dielectric layer (410) over the sacrificial gate structure are level ( See annotated figure 6 , where the top surfaces of first dielectric layer 310/320 and second dielectric layer 410 are planarized to be level over the dummy gate structure ) ; and 342900 1228090 0 0 performing a first etch-back operation ( describe d in paragraphs [0071-0072] ) on the second dielectric layer ( figure 7, 410 ) to expose portions of the first dielectric layer ( 310/320 ) over the sacrificial gate structure. 4411980 114300 Annotated Figure 6 0 0 Annotated Figure 6 Regarding claim 1 6 , Frougier discloses the method of Claim 15, wherein the top surface of the second dielectric layer (410) is lowered to level with a second top surface of the first dielectric layer (310/320) over the nanosheet stack fin after the first etch-back operation ( see annotated figure 6 above, [0070] ) Regarding claim 1 7 , Frougier discloses the method of Claim 14 , further comprising performing a second etch-back to remove a portion of the first dielectric layer over the sacrificial gate structure to form a spacer at sidewalls of the sacrificial gate structure . ( See figure 6, where layer 310/320 is removed and spacer 610 is formed at the sidewalls of the dummy gate structure, as described in paragraph [ 0070].) 2080260 793115 Annotated Figure 6’ 0 0 Annotated Figure 6’ 2112645 625475 0 0 Regarding claim 1 8 , Frougier discloses the method of Claim 14, wherein bottom surfaces of the recesses are lower than a bottom surface of the first dielectric layer. ( It is evident from annotated figure 6 ’ , that bottom surfaces of the recesses are lower than bottom surface s of the first dielectric layer 310/320 , all shown at the same level as the arrow ) Regarding claim 1 9 , Frougier discloses the method of Claim 14, further comprising forming inner spacers prior to the forming of the epitaxial source/drain structures ( Figures 6 and 7 disclose sequential steps for the formation of the inner spacers shown in figure 6, 610 and described in paragraph [007 0] and the subsequent epitaxial growth of source/drain regions, described in paragraph [0074] and illustrated in figure 7, 710). Regarding claim 20 , Frougier discloses the method of Claim 14, further comprising replacing the sacrificial gate structure with a metal gate structure . ( Figure 9 illustrates the selective removal of the dummy gate material [0078], while figure 15 illustrates the device following the formation of the metal gate stack structure [008 6] . ) Regarding claim 21, Frougier discloses the method for forming a semiconductor structure, comprising: forming a nanosheet stack fin over a substrate ( described in paragraph [0064] and illustrated by figure 2, where the nano sheet stacks are formed over the substrate 110 ) ; forming isolation structures at two sides of the nanosheet stack fin ( figure 2, 210 , [0065] ) ; forming a sacrificial gate structure over the nanosheet stack fin ( formation of a dummy gate structure is described in paragraph [0066] and shown in figure 3 ), wherein the nanosheet stack fin extends in a first direction, and the sacrificial gate structure extends in a second direction different from the first direction ( Figure 1A shows that nanostack sheets 14 extend in the X direction and gate dummy structures 12 extend in the perpendicular direction Y. ) ; forming a first dielectric layer over the sacrificial gate structure and the nanosheet stack fi n ( Figure 3, 310/320 is a dielectric layer [0066] formed over the dummy gate structure and the nanostack stack fin. ) ; forming a second dielectric layer ( figure 5, 410, [0069 ]) over the first dielectric layer ( figure 5, 310/320 ) ; removing portions of the second dielectric layer ( figure 6, 410 ) to expose portions of the first dielectric layer ( figure 5, 310/320 ) over the sacrificial gate structure [0070] ; 4716780 811530 Annotated Figure 6’’ 0 0 Annotated Figure 6’’ removing portions of the first dielectric layer (figure 6, 410) to form a spacer ( See figure 6, where layer 310/320 is removed and spacer 610 is formed at the sidewalls of the dummy gate structure, as described in paragraph [0070].); 2628900 162560 0 0 removing portions of the nanosheet stack fin at two sides of the sacrificial gate structure to form a plurality of recesses ( figure 6 and described in paragraph [0070]) , wherein the isolation structure are covered by the first dielectric layer ( In annotated f igure 6 ’’ the arrows illustrate that isolation structure 210 is shadowed by the first dielectric layer 310/320, and is thus “covered” by that layer.) and forming epitaxial source/drain structures in the recesses ( Figure 7 shows the source/drain regions (710), which were grow n epitaxially in the recesses as described in paragraph [0074].) . Regarding claim 2 2 , Frougier discloses the method of Claim 21, wherein the removing of the portions of the second dielectric layer further comprises: performing a planarization on the second dielectric layer such that a top surface of the second dielectric layer and a first top surface of the first dielectric layer over the sacrificial gate structure are level ( See annotated figure 6, where the top surfaces of first dielectric layer 310/320 and second dielectric layer 410 are planarized to be level over the dummy gate structure ) ; and performing a first etch-back operation [ 0070 ] on the second dielectric layer ( figure 6, 410 ) to expose portions of the first dielectric layer ( figure 6, 310/320 ) over the sacrificial gate structure ( illustrated in figure 6 ) . Regarding claim 23 , Frougier discloses the method of Claim 22 , wherein the top surface of the second dielectric layer ( figure 6, 410 ) is lowered to level with a second top surface of the first dielectric layer ( figure 6, 310/320 ) over the nanosheet stack fin after the first etch-back operation ( This is illustrated annotated figure 6, see the rejection of claim 16 above . ) Regarding claim 2 4 , Frougier discloses the method of Claim 21, further comprising performing a second etch-back to remove a portion of the first dielectric layer over the sacrificial gate structure to form the spacer . ( See figure 6, where layer 310/320 is removed and spacer 610 is formed at the sidewalls of the dummy gate structure, as described in paragraph [0070].) Regarding Claim 27, Frougier discloses the method of Claim 21, further comprising replacing the sacrificial gate structure with a metal gate ( Figure 7 shows the source/drain regions (710), grow epitaxially in the recesses as described in paragraph [0074 ].) . Regarding claim 28, Frougier discloses a method for forming a semiconductor structure, comprising: forming a nanosheet stack fin over a substrate ( described in paragraph [0064] and illustrated by figure 2, where the nano sheet stacks are formed over the substrate 110 ) ; forming isolation structures at two sides of the nanosheet stack fin ( figure 2, 210, [0065] ) ; forming a sacrificial gate structure over the nanosheet stack fin ( f ormation of a dummy gate structure is described in paragraph [0066] and shown in figure 3 ) , wherein the nanosheet stack fin extends in a first direction, and the sacrificial gate structure extends in a second direction different from the first direction ( f igure 1A shows that nanostack sheets 14 extend in the X direction and gate dummy structures 12 extend in the perpendicular direction Y ) ; forming a first dielectric layer over the sacrificial gate structure and the nanosheet stack fin ( f igure 3, 310/320 is a dielectric layer [0066] formed over the dummy gate structure and the nanostack stack fin ) ; forming a second dielectric layer ( figure 5, 410, [0069 ]) over the first dielectric layer; removing portions of the second dielectric layer (figure 6, 410) to expose portions of the first dielectric layer ( 310/320 ) over the sacrificial gate structure [0070] ; removing portions of the first dielectric layer and portions of the nanosheet stack fin at two sides of the sacrificial gate structure to form a plurality of recesses ( figure 6 and described in paragraph [0070]) ; and the isolation structure is covered by the first dielectric layer and the second dielectric layer ( see the rejection of this identical limitation in claim 21 ) ; removing the second dielectric layer to expose the first dielectric layer ( The sequence of figure 5 and figure 6 illustrates that the second dielectric layer (410) was removed to expose the first dielectric layer (310/320) in the direction orthogonal to X and Y) ; and forming epitaxial source/drain structures in the recesses . (Figure 7 shows the source/drain regions (710), which were grown epitaxially in the recesses as described in paragraph [0074] .) Regarding claim 29 , Frougier discloses the method of Claim 28, wherein the removing of the portions of the second dielectric layer further comprises: performing a planarization on the second dielectric layer such that a top surface of the second dielectric layer and a first top surface of the first dielectric layer over the sacrificial gate structure are level ( See annotated figure 6, where the top surfaces of first dielectric layer 310/320 and second dielectric layer 410 are planarized to be level over the dummy gate structure ) ; and performing a first etch-back operation [0070 ] on the second dielectric layer ( figure 6, 410 ) to expose portions of the first dielectric layer ( figure 6, 310/320 ) over the sacrificial gate structure ( illustrated in figure 6 ). Regarding claim 30 , Frougier discloses the method of Claim 28 , wherein the top surface of the second dielectric layer ( figure 6, 410 ) is lowered to level with a second top surface of the first dielectric layer ( figure 6, 310/320 ) over the nanosheet stack fin after the first etch-back operation ( This is illustrated annotated figure 6, see the rejection of claim 16 above. ) Regarding claim 31, Frougier discloses the method of Claim 27, further comprising performing a second etch-back to remove a portion of the first dielectric layer over the sacrificial gate structure to form a spacer over sidewalls of the sacrificial gate structure. ( See figure 6, where layer 310/320 is removed and spacer 610 is formed at the sidewalls of the dummy gate structure, as described in paragraph [0070].) Claim Rejections - 35 USC § 103 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 ( i.e., changing from AIA to pre-AIA ) 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. 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, 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. The factual inquiries for establishing a background for determining obviousness under 35 U.S.C. 103 are summarized as follows: 1. Determining the scope and contents of the prior art. 2. Ascertaining the differences between the prior art and the claims at issue. 3. Resolving the level of ordinary skill in the pertinent art. 4. Considering objective evidence present in the application indicating obviousness or nonobviousness . This application currently names joint inventors. In considering patentability of the claims the examiner presumes that the subject matter of the various claims was commonly owned as of the effective filing date of the claimed invention(s) absent any evidence to the contrary. Applicant is advised of the obligation under 37 CFR 1.56 to point out the inventor and effective filing dates of each claim that was not commonly owned as of the effective filing date of the later invention in order for the examiner to consider the applicability of 35 U.S.C. 102(b)(2)(C) for any potential 35 U.S.C. 102(a)(2) prior art against the later invention. Claim s 25, 26, 32 and 33 are rejected under 35 U.S.C. 103 as being unpatentable over Frougier in view of Glass et al. US 11769836 . Regarding claim 25 , Frougier discloses the method of Claim 21, further comprising forming an etch stop layer over the epitaxial source/drain structure and the second dielectric layer ( Figure 10 illustrates the protective layer 1010, described in paragraphs [0081] and [0086], deposited on the nanosheet channels (comprising the source/drain structure) and the gate sidewalls (comprising the second dielectric layer (410 .) Frougier lacks the etch stop layer being formed over a remaining portion of the first dielectric layer (310/320). However, Glass discloses a similar device, in which the first dielectric layer as disclosed in Frougier also comprises a relaxed buffer layer part composed of the same material. In Glass, figure 2, the first dielectric layer comprises dielectric relaxed buffer layer 126 [0025] , which remains after other portions of the first dielectric layer are removed. Thus, the etch stop layer (layer 174, a contact barrier layer, which can function as an etch stop) is deposited over the remaining portion of the first dielectric layer. Therefore, it would have been obvious to a person of ordinary skill in the art before the time of filing to configure the first dielectric layer of Frougier as in Glass to incorporate a relaxed buffer in order to improve structural quality ( Moutanabbir et al. ) . Regarding claim 26, Frougier as modified by Glass discloses the method of Claim 25, wherein the etch stop layer is coupled to the first dielectric layer and the second dielectric layer . Figure 13 of Frougier illustrates that the etch stop layer 1010 is physically connected to the second dielectric layer (410) . The first dielectric layer of Glass, as discussed in the rejection of claim 25, is also coupled to the etch stop layer physically, as it is in physical contact with that layer . S ee Glass figure 2, where the remaining part of first dielectric layer (126) is physically connected to the etch stop layer (174). Regarding claim 32, Frougier discloses the method of Claim 27, further comprising forming an etch stop layer over the epitaxial source/drain structure ( Figure 10 illustrates the protective layer 1010, described in paragraphs [0081] and [0086], deposited on the nanosheet channels (comprising the source/drain structure) . Frougier lacks the etch stop layer being formed over a remaining portion of the first dielectric layer (310/320). However, Glass discloses a similar device, in which the first dielectric layer as disclosed in Frougier also comprises a relaxed buffer layer part composed of the same material. In Glass, figure 2, the first dielectric layer comprises dielectric relaxed buffer layer 126 [0025], which remains after other portions of the first dielectric layer are removed. Thus, the etch stop layer (layer 174, a contact barrier layer, which can function as an etch stop) is deposited over the remaining portion of the first dielectric layer. Therefore, it would have been obvious to a person of ordinary skill in the art before the time of filing to configure the first dielectric layer of Frougier as in Glass to incorporate a relaxed buffer layer in order to improve structural quality ( Moutanabbir et al. – non patent literature to Monolithic infrared silicon photonics: The rise of (Si) GeSn semiconductors . ) . Regarding claim 33, Frougier as modified by G lass discloses the method of Claim 32, wherein the etch stop layer is coupled to the first dielectric layer . The first dielectric layer of Frougier , as modified by Glass, as discussed in the rejection of claim 32 , is also coupled to the etch stop layer physically, as it is in physical contact with that layer . S ee Glass figure 2, where the remaining part of first dielectric layer (126) is physically connected to the etch stop layer (174). Conclusion Relevant prior art not cited includes: US 20230178620 , US 20230178618 , US 20230317786 , US 20200152734 , US 20230060619 , US 20230163186, US 20200105869 , US 20230223442 , and US 20230223442 , which all disclose similar methods of manufacturing or structures of similar transistor devices. Any inquiry concerning this communication or earlier communications from the examiner should be directed to FILLIN "Examiner name" \* MERGEFORMAT KATRINA M H WALJESKI-MOSES whose telephone number is FILLIN "Phone number" \* MERGEFORMAT (571)272-0731 . The examiner can normally be reached Monday - Thursday 7:30 am -4:00 pm. 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 Jeff Natalini can be reached at FILLIN "SPE Phone?" \* MERGEFORMAT (571) 272-2266 . 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. /KATRINA WALJESKI-MOSES/ Examiner, Art Unit 2818 /JEFF W NATALINI/ Supervisory Patent Examiner, Art Unit 2818