body { margin: 0pt;
       padding: 0pt;
       text-indent: 0pt;
       border: 0pt;
			 border-width: 0pt;
       color: #333300;
			 background-color: gray;
       background-image: url(img/head.jpg);
       background-position: top left;
       background-repeat: no-repeat; }

img  { margin: 0pt;
       padding: 0pt;
       text-indent: 0pt;
       border: 0pt;
			 border-width: 0pt;
			 vertical-align: top; }

table { margin: 0pt;
       padding: 0pt;
       text-indent: 0pt;
       border: 0pt;
			 border-width: 0pt;
			 vertical-align: top; }

td   { margin: 0pt;
       padding: 0pt;
       text-indent: 0pt;
       border: 0pt;
			 border-width: 0pt;
			 vertical-align: top; }

tr   { margin: 0pt;
       padding: 0pt;
       text-indent: 0pt;
       border: 0pt;
			 border-width: 0pt;
			 vertical-align: top; }