<body leftmargin=0 topmargin=0> <table width="300px" border=1 cellpadding=0 cellspacing=0> <tr> <td align=center width=25%%><p>A</p></td> <td width=75% height=50px> <table width=100% border=1 cellpadding=0 cellspacing=0> <tr> <td align=center width=50% height=50px><p>B</p></td> <td align=center width=50% height=50px><p>C</p></td> </tr> </table> </td> </tr> </table>