<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" " http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns=" http://www.w3.org/1999/xhtml">
<head>
<title> new document </title>
<meta name="generator" content="editplus" />
<meta name="author" content="" />
<meta name="keywords" content="" />
<meta name="description" content="" />
<style type="text/css">
.topTd{border-top:1px solid #ccc;}
.rightTd{border-right:1px solid #ccc;}
.bottomTd{border-bottom:1px solid #ccc;}
.leftTd{border-left:1px solid #ccc;}
</style>
</head>
<body>
<table width="320" border="0" cellspacing="0" cellpadding="0">
<tr>
<td class="leftTd topTd">a</td>
<td class="leftTd topTd">b</td>
<td class="leftTd topTd">c</td>
<td class="leftTd rightTd topTd">d</td>
</tr>
<tr>
<td class="leftTd topTd">1</td>
<td class="leftTd topTd"> </td>
<td class="leftTd topTd"> </td>
<td class="leftTd rightTd topTd"> </td>
</tr>
<tr>
<td class="leftTd topTd">2</td>
<td class="leftTd topTd"> </td>
<td class="leftTd topTd"> </td>
<td class="leftTd rightTd topTd"> </td>
</tr>
<tr>
<td class="leftTd topTd bottomTd">3</td>
<td class="leftTd topTd bottomTd"> </td>
<td class="leftTd topTd bottomTd"> </td>
<td class="leftTd rightTd topTd bottomTd"> </td>
</tr>
</table>
</body>
</html>