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<!--Commented code available in commented_code/index.html-->
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<TITLE>Test Layer</TITLE>
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Layers do NOT imply new paragraph, nor line break.
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<LAYER TOP=50 LEFT=150 NAME="text001" HEIGHT="150" WIDTH="200" SRC="text001.html" VISIBILITY="show"></LAYER>
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Note, no line break here. Text-2
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<LAYER TOP=150 LEFT=10 NAME="text002" HEIGHT="150" WIDTH="300" SRC="text002.html" VISIBILITY="show"></LAYER>