<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0//EN" "http://www.w3.org/TR/REC-html40/strict.dtd">
<html>
<body onload=
 "document.getElementsByTagName('td')[1].setAttribute('COLSPAN','3');
  document.getElementsByTagName('td')[1].setAttribute('ROWSPAN','2');">
&nbsp;

<table BORDER CELLSPACING=2 CELLPADDING=2 >
<tbody>
<tr>
<td>1</td>
<td COLSPAN="2">colspan 3 rowspan 2</td>
<td >3</td>
</tr>
<tr>
<td>4</td>
<td>5</td>
<td>6</td>
<td>7</td>
<td>8</td>
</tr>
<tr>
<td>9</td>
<td>10</td>
<td>11</td>
<td>12</td>
<td>13</td>
</tr>
</tbody>
</table>

</body>
</html>