The paper is a continuation of the works "Modelling of viscous damping of perforated planar micromechanical structures. Applications in acoustics" [Homentcovschi and Miles, J. Acoust. Soc. Am. 116, 2939-2947 (2004)] and "Viscous Damping of Perforated Planar Micromechanical Structures" [Homentcovschi and Miles, Sensors Actuators, A119, 544-552 (2005)] where design formulas for the case of an off...