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<table style="text-align: left; width: 500px; height: 88px;"
 border="1" bordercolor="#000000" cellpadding="2" cellspacing="2">
  <tbody>
    <tr align="center">
      <td colspan="2" rowspan="1">-</td>
    </tr>
    <tr>
      <td><textarea readonly="readonly" cols="28"
 rows="2">Text...</textarea></td>
      <td><textarea readonly="readonly" cols="28"
 rows="2">Text...</textarea></td>
    </tr>
    <tr align="center">
      <td colspan="2" rowspan="1">-</td>
    </tr>
  </tbody>
</table>