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<div id="geral" style="width: 460px; margin: auto; height: 600px;">
    <table id="email" style="background-color: white; border-collapse: collapse;">
        <tbody>
            <td>
                <tr id="topo" height="100px" width="460px">
                    <a style="border: 1px solid white" href="http://educacaofiscalrs.sefaz.rs.gov.br/Paginas/default.aspx"
                        target="_blank">
                        <img src="http://educacaofiscalrs.sefaz.rs.gov.br/Style%20Library/Images/topo.png" height="100px" width="460px" border="none">
                    </a>
                </tr>
                <tr id="titulo">
                    <h1 style="font-family:Georgia; font-size:18px; color: #007cc2; margin:20px 0;">@TITULO</h1>
                </tr>
                <tr id="conteudo" style="margin: 10px 40px; float: left; width:460px;">
                    <p style="font-size: 12px; line-height: 180%; margin: 0 0 30px 0; font-family: Arial; color: #666666;">
                        @CORPO
                    </p>
                    
                </tr>
                <tr id="rodape" style="margin: 0 20px; float: left">
                    <a style="border: 1px solid white" href="mailto:pef@pef.sefaz.rs.gov.br">
                        <img src="http://educacaofiscalrs.sefaz.rs.gov.br/Style Library/Images/rodape.png" border="none"/>
                    </a>
                </tr>
            </td>
        </tbody>
    </table>  
</div>