Ecco qua!
codice:
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<title>Documento senza titolo</title>
</head>

<body>
<table width="100%" border="0" align="center" cellpadding="10" cellspacing="10">
  <tr>
    <td><table width="100%" border="1" cellspacing="0" cellpadding="10">
      <tr>
        <td></td>
      </tr>
    </table></td>
    <td><table width="100%" border="1" cellspacing="0" cellpadding="10">
      <tr>
        <td></td>
      </tr>
    </table></td>
  </tr>
</table>

</body>
</html>