<tr bgcolor="#CCCCCC"> 
    <td height="88" colspan="2" valign="top"> 
      <div align="center"><a href="sudeepintl.com/css/cliente/clientes.php?Clientes"><img src="ratechsolar.com/images/hotms.png" border="0"></a></div></td>
  </tr>
  <tr> 
    <td width="15" height="1" valign="top"><img src="transparent.gif" alt="" width="15" height="1"></td>
    <td width="569" height="1" valign="top"><img src="transparent.gif" alt="" width="569" height="1"></td>
  </tr>
</table>


</body>
</html>