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<HEAD>
</HEAD>
<BODY>
<table bgcolor=orange border>
<tr>
<td>c11</td><td rowspan=2 colspan=2>X1</td><td>c12</td>
</tr>
<tr>
<td colspan=2>c21</td><td>c22</td>
</tr>
<tr>
<td>c31</td><td>c32</td><td>c33</td><td>c34</td>
</tr>
</table>
<table bgcolor=orange border>
<tr>
<td>c11</td><td>c12</td><td rowspan=2>c13</td>
</tr>
<tr>
<td>c21</td><td>X2</td><td>c22</td>
</tr>
<tr>
<td>c31</td><td>c32</td><td>c33</td>
</tr>
</table>
</BODY></HTML>