<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN" "http://www.w3.org/TR/REC-html40/loose.dtd">
<html>
<head>
   <title>Table Test</title>
</head>
<body>
&nbsp;
<table BORDER CELLSPACING=2 CELLPADDING=2 >
<tbody>
<tr VALIGN=TOP>
<td VALIGN=TOP COLSPAN="0">Colspan=0</td>
</tr>
<tr VALIGN=TOP>
<td VALIGN=TOP>Cell 2</td>
<td VALIGN=TOP>Cell 3</td>
<td VALIGN=TOP>Cell 4</td>
</tr>
</tbody>
</table>
<BR>
<table BORDER CELLSPACING=2 CELLPADDING=2 >
<tbody>
<tr VALIGN=TOP>
<td VALIGN=TOP>Cell 2</td>
<td VALIGN=TOP>Cell 3</td>
<td VALIGN=TOP>Cell 4</td>
</tr>
<tr VALIGN=TOP>
<td VALIGN=TOP COLSPAN="0">Colspan=0</td>
</tr>
<tr VALIGN=TOP>
<td VALIGN=TOP>Cell 5</td>
<td VALIGN=TOP>Cell 6</td>
<td VALIGN=TOP>Cell 7</td>
</tr>
</tbody>
</table>
</body>
</html>