#hdr {
 position: relative;
 height:150px;
 background-color: #FFFFFF;
 z-index: 2;
}
 
#hdr img {
 position: top;
 border:0;
}

#body{
position: relative;
margin: 0px 0px 0px 0px;
z-index: 2;
background-color: #DDDDDD;
}

#toc {
position: absolute;
top: -30px;
left: 0px;
width: 150px;
background-repeat: no-repeat;
background-position: top, center;
z-index: 1;
}

#ftr {
background-color: #DDDDDD;
text-align: center;
position: relative;
MARGIN: 0px 0px 0px 0px;
height: 120px;
}