input text file
***************
<h1>Heading Level 1
	<h2>Heading Level 2
	<h2>Heading Level 2
	<h2>Heading Level 2
		<h3>Heading Level 3
		<h3>Heading Level 3
	<h2>Heading Level 2
<h1>Heading Level 1
........
........

			

output html file
*****************
<table><tr><td>Heading Level 1</td></tr>  
	<table><tr><td>Heading Level 2</td></tr>  
	<tr><td>Heading Level 2</td></tr>  
	<tr><td>Heading Level 2</td></tr>  
		<table><tr><td>Heading Level 3</td></tr>  
		<tr><td>Heading Level 3</td></tr>
		</table>
	<tr><td>Heading Level 2</td></tr>
	</table>
<tr><td>Heading Level 1</td></tr>  
........
........
</table>