Sorry, da war ein Fehler in der Code-Beschreibung.
So muss es sein:
<table border="0" cellpadding="0" cellspacing="0" width="100%" height="110">
<tr height="72">
<td align="left" valign="top" width="537" rowspan="2"><embed *FlashFilm*></embed></td>
<td align="right" valign="top" height="72" background="pic/bg_black.jpg"><img src="pic/leer.gif">*Hier ist das Problem*</td>
<td align="right" valign="top" height="72" background="pic/bg_black.jpg" width="253"><img src="pic/right_top.jpg" width="211" height="72" border="0"><img src="pic/logo_top.gif" width="17" height="72" border="0"><img src="pic/leer.gif" width="25" height="10" border="0"></td>
</tr>
<tr height="38">
<td align="right" valign="top" height="38" background="pic/bg_red.gif">*und hier*</td>
<td align="right" valign="top" height="38" background="pic/bg_red.gif" width="253"><img src="pic/logo_middle.gif" width="17" height="38" border="0"><img src="pic/leer.gif" width="25" height="10" border="0"></td>
</tr>
</table>