Open your browser very wide to see table row code on one line.

<html>
<head>
<title>Some Company: Page Content
</title>
</head>

<body bgcolor="#ffffff">

<table border=1 width = "400" align=center height="300" >

<tr> <td width="350" colspan=3> 1.1</td> <td width=50 height=20>1.2</td> </tr>

<tr> <td rowspan="2" > 2.1</td> <td height=40>2.2</td> <td >2.3</td> <td rowspan=" 2 " width="50">2.4</td> </tr>


<tr> <td colspan="2" width="350" height=220> 3.1</td></tr>

<tr><td colspan= "4" > 4.1</td></tr>


</table>