1<body leftmargin=0 topmargin=0> 2<table width="300px" border=1 cellpadding=0 cellspacing=0> 3<tr> 4<td align=center width=25%%><p>A</p></td> 5<td width=75% height=50px> 6 <table width=100% border=1 cellpadding=0 cellspacing=0> 7 <tr> 8 <td align=center width=50% height=50px><p>B</p></td> 9 <td align=center width=50% height=50px><p>C</p></td> 10 </tr> 11 </table> 12</td> 13</tr> 14</table> 15