You are an expert in writing code in many different languages. Your goal is to perform code completion for the following code, keeping in mind the rest of the code and the file meta data.
    Metadata details:
    filename: spm_svd.m
    path of file: ./repos/malini/Codes/deconvolution - model/spm8
    
    the code of the file until where you have to start completion: function [U,S,V] = spm_svd(X,U,T)
% computationally efficient SVD (that can handle sparse arguments)

    
function [U,S,V] = spm_svd(X,U,T)
% computationally efficient SVD (that can handle sparse arguments)
% FORMAT [U,S,V] = spm_svd(X,u,t);
% X    - {m x n} matrix
% u    - threshold for normalized eigenvalues (default = 1e-6)
% t    - threshold for raw eigenvalues        (default = 0)
%
% U    - {m x p} singular vectors
% V    - {m x p} singular variates
% S    - {p x p} singular values
%___________________________________________________________________________
% Copyright (C) 2008 Wellcome Trust Centre for Neuroimaging

% Karl Friston
% $Id: spm_svd.m 4124 2010-11-18 16:56:53Z karl $



% default thresholds
%---------------------------------------------------------------------------
if nargin < 2, U = 1e-6; end