h1 {top:228px}
#top td.l {background:url(/images/bg_t.jpg) repeat-x; background-position:100% 2px; padding-top:1px;}
#top td.r {background:url(/images/bg_t.jpg) repeat-x; background-position:0px 2px;}
#top td.r div.t {border-top:1px solid #c9d9cf}
#top p {top:266px; bottom:-30px}

#middle {top:442px}

#main div.incut {top:317px}
#main div.incutS {top:312px}
#main div.incutS h1 {letter-spacing:0px}

#main div.content ul {margin:0 20 0 0}