<table border="1" cellspacing="1" cellpadding="1">
<!-- Row 1 -->
<tr>
<td height="70" colspan="4" align="center" valign="middle">colspan="4"</td>
</tr>
<!-- Row 2 -->
<tr>
<td height="70" width="100"> </td>
<td width="100"> </td> (height set in first cell)
<td width="100"> </td>
<td width="100"> </td>
<!-- Row 3 -->
<tr>
<td height="70"> </td> (width set in Row 2)
<td> </td>
<td> </td>
<td> </td>
</tr>
<!-- Row 4 -->
<tr>
<td height="70"> </td> (width set in Row 2)
<td> </td>
<td> </td>
<td> </td>
</tr>
</table>