<table cellpadding="0" cellspacing="0" border="0" style="width:100%">

<tr>
    <td class="tbleBorder width33">WHO</td>
    <td class="tbleBorder width33">WHAT</td>
    <td class="width34">WHERE</td>
</tr>
<tr>
        <td>Whatever 1</td>
        <td>Whatever 2</td>
        <td>Whatever 3</td>
    </tr>
</table>

<style>
.tbleBorder { border-right: 1px solid #000000; }
.width33 { width:33%; }
.width34 { width:34%; }
</style>