Something

<html>
<head>
<body>

<!-- This is the MAIN table for all the content to go in -->
<div align="center">
<table border="0" width="85%" cellspacing="0" cellpadding="0">
 <tr> 
 <td colspan="3">



<!-- DESCRIBE WHAT THIS TABLE IS FOR AND WHERE IT GOES -->

    <table valign="top" align="left" border="1" width="10%" height="25%">
     <tr>
      <td align="center">
       top
      </td>
     </tr>

     <tr>
      <td>
       test 
      </td>
     </tr>

     <tr>
      <td>
       test3
      </td>
     </tr>

     <br />
     <br />
     <br />
     <br />
     <br />



<!-- DESCRIBE WHAT THIS TABLE IS FOR AND WHERE IT GOES -->

      <table valign="middle"  border="1" width="50%" height="30%" colspan="5">
       <tr>
        <td valign="right">
         <div id="content" align="center" bgcolor="#FFFFFF"><p>My content will go here</div>
        </td>
       </tr>
      </table>

      <br />
      <br />


<!-- DESCRIBE WHAT THIS TABLE IS FOR AND WHERE IT GOES -->
      <table border="1" width="100%">
       <tr>
        <td valign="bottom align="center">
         bottom
        </td>
       </tr>
      </table>

</td></tr>
</table>
</div>

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