<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td height="113" background="templates/images/bg.jpg"><table width="800" border="0" align="center" cellpadding="0" cellspacing="0">
      <tr>
        <td><img src="templates/images/logo.gif"   border="0" /></td>
      </tr>
    </table></td>
  </tr>
</table>