Evidence of universality in the dynamical response of micromechanical   diamond resonators at millikelvin temperatures
  We report kelvin to millikelvin-temperature measurements of dissipation and frequency shift in megahertz-range resonators fabricated from ultra-nanocrystalline diamond. Frequency shift $\delta f/f_0$ and dissipation $Q^{-1}$ demonstrate temperature dependence in the millikelvin range similar to that predicted by the glass model of tunneling two level systems. The logarithmic temperature dependence of $\delta f/ f_0$ is in good agreement with such models, which include phonon relaxation and phonon resonant absorption. Dissipation shows a weak power law, $Q^{-1}\propto T^{{1/3}}$, followed by saturation at low temperature. A comparison of both the scaled frequency shift and dissipation in equivalent micromechanical structures made of single-crystal silicon and gallium arsenide indicates universality in the dynamical response. 
Matthias Imboden, Pritiraj Mohanty