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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
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<HTML>
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<HEAD>
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<STYLE TYPE="text/css">
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table {table-layout:fixed}
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</STYLE>
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</HEAD>
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<BODY>
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<TABLE>
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<col width="20%">
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<TR><TD colspan=2>A</TD></TR>
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<TR><TD>B</TD><TD>C</TD></TR>
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</TABLE>
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</BODY>
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</HTML>
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