Probiers mal hiermit:
<table border="1" width="100%">
<tr>
<td width="14%"> <p> </td>
<td width="86%" colspan="2"> </td>
</tr>
<tr>
<td width="100%" colspan="3"> </td>
</tr>
<tr>
<td width="33%" colspan="2"> </td>
<td width="67%"> <p> </p>
<p> </p>
<p> </p>
<p> </p>
<p> </td>
</tr>
</table>
Michel