Something

<html>
<head>
<body>

<table border="0" width="85%" cellspacing="0" cellpadding="0">
<tr> 
<td colspan="3">
<table valign="top" align="left" border="1" width="10%" height="25%">
<tr>
<td align="center">top</td>
<p>
<tr><td>test</td></tr>
<tr><td>test3</td></tr>

</tr>
<p><p><p>
<table valign="middle"  border="1" width="50%" height="30%" colspan="5">
<br><br>
<p>

<tr><td valign="right"><div id="content" align="center" bgcolor="#FFFFFF"><p>My content will go here</div></td></tr>

<table border="1" width="100%">
<br><br>
<td valign="bottom align="center">bottom</td>



</table>
</table>
</head>
</body>
</html>