Abstract: Incomplete utterance rewriting (IUR) aims to restore the incomplete utterance with sufficient context information for comprehension. This paper introduces a simple yet efficient IUR method. Different from prior studies, we first employ only one-layer \textbf{M}LP architecture to mine latent semantic information between joint utterances for \textbf{IUR} task (\textbf{MIUR}). After that, we conduct a joint feature matrix to predict the token type and thus restore the incomplete utterance. The well-designed network and simple architecture make our method significantly superior to existing methods in terms of quality and inference speed{Our code is available at {https://github.com/IMU-MachineLearningSXD/MIUR}}.