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<!DOCTYPE HTML>
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<html>
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<head>
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<style>
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div.spacer {width:20px; height: 20px;}
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table {background-color: lime;}
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td {background-color: green;}
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</style>
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</head>
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<body>
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<table cellpadding="30px"><tr>
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<td> <div class="spacer"></div> </td></tr>
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</table>
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</body>
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</html>
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