<table width="976px" align="center" border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td><table width="100%" border="0" cellspacing="0" cellpadding="0">
      <tr>
        <td height="217" valign="top" background="images/top_bg.jpg"><table width="100%" border="0" cellspacing="0" cellpadding="0">
          <tr>
            <td>&nbsp;</td>
            <td>&nbsp;</td>
          </tr>
        </table></td>
      </tr>
    </table></td>
  </tr>
  <tr>
    <td><table width="100%" border="0" cellspacing="0" cellpadding="0">
      <tr>
        <td height="39" background="images/menu_bg.jpg">&nbsp;</td>
      </tr>
    </table></td>
  </tr>
  <tr>
    <td>&nbsp;</td>
  </tr>
  <tr>
    <td>&nbsp;</td>
  </tr>
</table>