| <body leftmargin=0 topmargin=0> | |
| <table width="300px" border=1 cellpadding=0 cellspacing=0> | |
| <tr> | |
| <td align=center width=25%%><p>A</p></td> | |
| <td width=75% height=50px> | |
| <table width=100% border=1 cellpadding=0 cellspacing=0> | |
| <tr> | |
| <td align=center width=50% height=50px><p>B</p></td> | |
| <td align=center width=50% height=50px><p>C</p></td> | |
| </tr> | |
| </table> | |
| </td> | |
| </tr> | |
| </table> |