<html>
<body>
<table width="100%" height="100" border="2" cellspacing="0" cellpadding="0">
<tr >
<td bgcolor=#aaaaaa rowspan="3" >Left (3 rows)</td>
<td rowspan="2" width="50%" bgcolor="#000000"> </td>
<td colspan="10" align="center" nowrap valign="top" height="22" >Middle (1 row)</td>
<td rowspan="2" width="50%" bgcolor="#000000"> </td>
<td rowspan="3" bgcolor=#aaaaaa align="right" >Right (3 rows)
</td>
</tr>
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<tr> <td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
<td bgcolor="#eeeeee" align="left" valign="middle"> </td>
</tr>
<tr>
<td colspan="13" bgcolor="green" align="right">Bottom Row Overlaps with the Right Cell!</td>
</tr>
</table>
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