Untitled


<html>
<head>
<title>  table </title>
</head>
<body>
<table border="1" cellspacing="0px"  width="70%" height="50%">
  <tr>
    <td valign="top"> A </td>
    <td valign="top" colspan="2"> B </td>
    <td valign="top"> C </td>
      <td valign="top"> D </td>
    </tr>
    <tr>
      <td valign="top" colspan="4" rowspan="2"> E </td>
      <td valign="top"> F </td>
    </tr>
    <tr>
      <td valign="top"> G </td>
      </tr>
      <tr>
        <td valign="top" colspan="2"> H </td>
        <td valign="top" colspan="2"> J </td>
        <td valign="top"> K </td>
      </tr>
      <tr>
        <td valign="top" colspan="3"> L </td>
        <td valign="top" colspan="2"> M </td>
      </tr>
    </table>
  </body>
  </html>