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print $q->table({-border=>'1', -cellpadding=>'2', -cellspacing=>'2'}, Tr({-align=>'LEFT', -valign=>'CENTER'}, [ ... $q->td({-colspan=>'2'}, ['three', 'III']), $q->td({-colspan=>'3'}, ['four']), ]));
<TABLE> <TR> ... <TD COLSPAN="3">four</TD> </TR> </TABLE>
<TR> <TD>two</TD> <TD COLSPAN=2>2</TD> </TR>