<html xmlns="http://www.w3.org/1999/xhtml">
<body>
<table border="1">
<tbody>
<tr>
<td>A</td>
<td rowspan="3" colspan="0">B</td>
</tr>
<td colspan="2">C</td>
<td>D</td>
</tbody>
</table>
</body>
</html>