1<html xmlns="http://www.w3.org/1999/xhtml">
2<body>
3
4<table border="1">
5  <tbody>
6    <tr>
7      <td>A</td>
8      <td rowspan="3" colspan="0">B</td>
9    </tr>
10    <tr>
11      <td colspan="2">C</td>
12      <td>D</td>
13    </tr>
14  </tbody>
15</table>
16
17
18</body>
19</html>
20