<HEAD>
</HEAD>
<BODY>

<table bgcolor=orange border>
 <tr>
  <td>c11</td><td>c12</td><td>c12</td>
 </tr>
 <tr>
  <td>c21</td><td>X1</td><td rowspan=2>c22</td><td>c22</td>
 </tr>
 <tr>
  <td>c31</td><td>c32</td>
 </tr>
</table>
</BODY></HTML>