My Solution obtain by following link

http://www.techunboxed.com/2016/09/how-to-disable-write-protection-on-dell.html

which is desribed in comment on above link article

Round 5:
(0. Insert a new DELL U3-8GDSTS flash drive into a usb port - I used a usb2.0 port)
1. Download SMI MPTool V2.5.36 v7 from here: http://flashboot.ru/files/file/445/ (Direct Download: http://flashboot.ru/files/file/445/download/sm3267_v2536_aa3/)
2. Extract the RAR and open the "sm32Xtest_V36-7.exe" as admin
3. Press "Setting" - Password: 320
4. Load the "default.ini" or download the content of my already customized "DELL_ROUND_5.ini" (https://pastebin.com/vv06mB8V) and load it.
4.1. When loading the "default.ini", under the tab "Capacity Setting" change the "Bad Block" value from 44 to 60.
5. Press "OK" to close the settings, click on "Scan USB" (or press F5), wait for the flash drive to show up and then hit "Start" - after 30 to 60 seconds you'll have an unlocked DELL 8GB flash drive ;)

Cheers!

 here is some other reference for different scenario

https://www.dell.com/community/Storage-Drives-Media/Unable-to-format-Dell-USB/td-p/4659496
https://www.dell.com/community/Storage-Drives-Media/Unable-to-format-Dell-USB/td-p/4659496

I have maintain a download link of all software uses in all those article

https://drive.google.com/open?id=1jUCZcXOcPve78K9IEObfHFz-PBeX9UZM