<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML>
<HEAD>
<TITLE> New Document </TITLE>
<META NAME="Generator" CONTENT="EditPlus">
<META NAME="Author" CONTENT="">
<META NAME="Keywords" CONTENT="">
<META NAME="Description" CONTENT="">
</HEAD>
<script type="text/javascript">
</script>
<style type="text/css">
.rotation1{
position:absolute;filter: progid:DXImageTransform.Microsoft.BasicImage(rotation=3);left:100px;top:10px;
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.rotation2{
position:absolute;filter: progid:DXImageTransform.Microsoft.BasicImage(rotation=3);left:140px;top:10px;
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.rotation3{
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<BODY>
<span><h2>A</h2></span>
<span><h2>B</h2></span>
<span><h2>C</h2></span>
</BODY>
</HTML>