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SUBMITTED BY: Guest

DATE: Nov. 24, 2015, 10:37 a.m.

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<!DOCTYPE html>
<head>
<style>
td
{
 margin:0px;
 padding:5px;
}
</style>
 <title>:)</title>
</head>
<body>
 <table style="border-spacing:0px;border:solid 1px #000;">
  <tr>
    <td rowspan="2"  style="padding:0px;border:solid 1px #000;"><center><span style="padding:5px;border-top:solid 2px #000;border-bottom:solid 2px #000;">CELL 1</span></center></td>
    <td colspan="2" style="border:solid 1px #000;"><center>CELL 2</center></td>
  </tr>
  <tr>
    <td style="border:solid 1px #000;">CELL 1</span></td>
    <td style="border:solid 1px #000;">CELL2</td>
  </tr>
 </table> 
</body>