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<HEAD>
</HEAD>
<BODY>
<table bgcolor=orange border>
<tbody>
<tr>
<td>c11</td><td rowspan=2>X1</td>
</tr>
<tr>
<td>c21</td><td>c22</td>
</tr>
</tbody>
</table>
<table bgcolor=orange border>
<tbody>
<tr>
<td>c11</td><td rowspan=2>X2</td><td rowspan=2>X3</td>
</tr>
<tr>
<td>c21</td><td>c22</td>
</tr>
</tbody>
</table>
</BODY></HTML>