<HTML>
<BODY>
<table border="1">
<tr>
<th height="79" rowspan="2">Cell 1</th>
<th height="79">Cell 2</th>
<th height="79" rowspan="3">Cell 3</th>
<th height="79">Cell 4</th>
<th height="79">Cell 5</th>
</tr>
<tr>
<th height="79" rowspan="3">Cell 7</th>
<th height="79" rowspan="2">Cell 9</th>
<th height="79">Cell 10</th></tr>
<tr>
<th height="79">Cell 6</th>
<th height="79">Cell 11</th>
</tr>
<tr>
<th height="79">Cell 12</th>
<th height="79">Cell 8</th>
<th height="79">Cell 13</th>
<th height="79">Cell 14</th>
</tr>
</table>
</BODY>
</HTML>