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<table width="100%" height="76" border="0" cellspacing="0" background="img/top.jpg">
  <tr>
      
  
    <td width="29%" height="66" rowspan="2" align="left" valign="top"><a href="111.asp" target="_blank"></a></td>
    <td width="71%" height="42" align="left" valign="bottom"><table width="700" height="26" border="0" align="right" cellpadding="0" cellspacing="0">
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       <td height="13" align="center" valign="middle" class="STYLE1">&nbsp;</td>
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  <tr>
    <td height="38" align="left" valign="bottom" ><table width="160" border="0" align="right" cellpadding="0" cellspacing="0">
      <tr>
        <td width="255" height="45" valign="top"><iframe src="http://tianqi.2345.com/plugin/widget/index.htm?s=3&z=2&t=0&v=0&d=3&bd=0&k=&f=000000&q=1&e=1&a=1&c=54511&w=180&h=36&align=center" allowtransparency="true" style="background-color=transparent" title="test" frameborder="0" width="160" height="25" marginwidth="0" marginheight="0" hspace="0" vspace="0"  scrolling="no"></iframe></td>
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