<!-- This is a non-TABLE  include -->


<pre>
                      A Sample "non-table" TABLE

  ---------------------------------------------------------------
  |   Column 1      |            Headings (col 2 and 3)         |
  |.................|...........................................|
  |   Row 1         | The upper left row| upper right row       |
  |.................|...................|.......................|
  |   Row 2         |  Lowre left       |  Lower right          |
  ---------------------------------------------------------------

</pre>


