<!--    -->
<table border="0" width="100%" dir="rtl" cellspacing="0" cellpadding="0">
	<tr>
		<td background="file:///C:/AppServ/www/vb/losha/tgmel/tile_back.gif">
		<table border="0" width="100%" dir="rtl" cellspacing="0" cellpadding="0">
			<tr>
				<td>
				<img border="0" src="file:///C:/AppServ/www/vb/losha/tgmel/tile_back_right.gif" width="64" height="29"></td>
				<td width="100%">&nbsp;</td>
				<td>
				<img border="0" src="file:///C:/AppServ/www/vb/losha/tgmel/tile_back_left.gif" width="64" height="29"></td>
			</tr>
		</table>
		</td>
	</tr>
</table>
		<!--    -->	
		<!--    -->

<table border="0" width="100%" dir="rtl" cellspacing="0" cellpadding="0">
	<tr>
		<td>
		<table border="0" width="100%" dir="rtl" cellspacing="0" cellpadding="0">
			<tr>
				<td background="file:///C:/AppServ/www/vb/losha/tgmel/ftile_back.gif">
				<img border="0" src="file:///C:/AppServ/www/vb/losha/tgmel/ftile_back_right.gif" width="18" height="20"></td>
				<td background="file:///C:/AppServ/www/vb/losha/tgmel/ftile_back.gif" width="100%">&nbsp;</td>
				<td background="file:///C:/AppServ/www/vb/losha/tgmel/ftile_back.gif">
				<img border="0" src="file:///C:/AppServ/www/vb/losha/tgmel/ftile_back_left.gif" width="18" height="20"></td>
			</tr>
		</table>
		</td>
	</tr>
</table>
<!--    -->		