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<td bgcolor=#aaaaaa rowspan="3" >Left (3 rows)</td>
<td rowspan="2" height="50%"   bgcolor="#000000">&nbsp;</td>
<td colspan="10" align="center" nowrap valign="top" width="22" >Middle (1 row)</td>
<td rowspan="2" height="50%"  bgcolor="#000000">&nbsp;</td>
<td rowspan="3" bgcolor=#aaaaaa align="right" >Right (3 rows)
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 <td bgcolor="#eeeeee" align="left" valign="middle">&nbsp;</td>
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 <td bgcolor="#eeeeee" align="left" valign="middle">&nbsp;</td>
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<tr>
<td  colspan="13" bgcolor="green" align="right">Bottom Row Overlaps with the Right Cell!</td>
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