A 3x3 table:

Achieved by:

  <table border='1' width='300' height='300'>
  <tr><td>&nbsp;</td><td colspan='2'></td></tr>
  <tr><td rowspan='2'>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr>
  <tr><td>&nbsp;</td><td>&nbsp;</td></tr>
</table>

You use the TD for the rowspan in the first row that the cells span, then omit a cell from each of the succeeding spanned rows.

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