Heading
item 1
item 2
item 3
<html>
<head></head>
<body>
<table>
<tr>
<td> </td>
<td><h3 style="margin-bottom:0px;">Heading</h3></td>
<td> </td>
</tr>
<tr><td colspan="3"><hr></td></tr>
<tr>
<td></td>
<td><ul style="margin-top:0px; margin-left:10px;"><li>item 1</li><li>item 2</li></ul></td>
<td></td>
</tr>
</table>
</body>
</html>