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