fusão de linha

<table> 
  <tr>
    <td rowspan= "2"> lorem </td>
    <td> Ipsum </td>
    <td> lorem </td>
  </tr>    
  
  <tr>
    <td> lorem </td>
    <td> ipsum </td>
  </tr>    
<!-- Here we have 2 rows and 3 columns, but we have created 3 in the first,
and 2 in the second. In this case because we used rowspan, the first cell
in the first row will take also a space in the second row so it'll be merged.-->
Yawning Yak