<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
</head>
<body>
<table border="5">
<tr>
<td rowspan="2">A</td>
<td>B</td>
<td>C</td>
</tr>
<td>D</td>
<td>E</td>
</table>
</body>
</html>
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
</head>
<body>
<table border="5">
<tr>
<td rowspan="2">A</td>
<td>B</td>
<td>C</td>
</tr>
<tr>
<td>D</td>
<td>E</td>
</tr>
</table>
</body>
</html>