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<!DOCTYPE html>
<html>
<body>
<table border="1" width="50%" cellspacing="0" cellpadding="5">
<tr>
<td>
<table border="1" width="100%" height="100" cellspacing="0">
<tr>
<th>A</th><th>B</th><th>C</th>
</tr>
<tr>
<td height="30"></td><td></td><td rowspan="3"></td>
</tr>
<tr>
<td height="30"></td><td rowspan="2"></td>
</tr>
<tr>
<td height="25"></td></tr>
</table></td></tr></table></body></html>