codice:
<table border="0" height="100%" width="100%" cellpadding="0" cellspacing="0">

  <tr valign="top">
    <td align="center">TESTO INCLUSO</td>
    <td align="center" valign="middle" rowspan="3">LATO DESTRO</td>
  </tr>

  <tr>
    <td align="center">& n b s p;</td>
  </tr>

  <tr valign="bottom">
    <td align="center">TESTO DI FONDO</td>
  </tr>

</table>

ora?

ps = & n b s p; TUTTO attaccato!