<HEAD>
</HEAD>
<BODY>
<table bgcolor=orange border>
 <tbody>
  <tr>
   <td rowspan=2>X1</td><td>X2</td>
  </tr>
 </tbody>
 <tbody>
  <tr>
   <td>c11</td><td>c12</td>
  </tr>
 </tbody>
</table>
</table>
</BODY></HTML>