body { 
   margin: 0;
   background-color: #FDFFF2;
}
a { color: #ff870f; }
h2 { color: #ff870f; font-size: 14pt; }
h3 { color: #ff870f; font-size: 12pt; padding-top: 1em;}
div#contact {
   position: absolute;
   left: 10.6em;
   top: 29.9em;
   z-index: 55;
   font-family: Verdana, Verdana, Helvetica, sans-serif;
   font-size: 9pt;
}
div#header {
   position: absolute;
   top: 1em; 
   left: 12.4em;
}
div#content {
   position: absolute;
   top: 6.5em;
   left: 16.4em;
   padding-right: 5em;
   text-align: justify;
   font-family: Verdana, Verdana, Helvetica, sans-serif;
   font-size: 9pt;
}
div#nav {
   position: absolute;
   top: 7px;
   left: 4px;
   height: 417px;
   width: 17.1em;
   background-image: url(images/side.gif);
   background-repeat: no-repeat;
   font-family: Verdana, Verdana, Helvetica, sans-serif;
   font-size: 8pt;
   padding-top: 6.4em;
   padding-left: 0.1em;
}
div#nav p {
   margin: 0;
   padding: 0.2em;
}
div#nav a {
   color: #ff870f;
   padding: 0.2em;
}
div#nav a:hover {
   color: #fff;
   background-color: #ff870f;
}
div#subLink {
	padding-top: 0.7em;
	padding-bottom: 0.5em;
    width: 9.8em;
}
div#subLink p {
   border: 2px solid #c0c0c0;
   margin: 0;
   padding: 0;
   background-color: #fff;
   color: #ff870f;
   font-family: Verdana, Verdana, sans-serif;
   font-size: 8pt;
}
div#subLink a {
   background-color: #fff;
   display: block;
   text-decoration: none;
   margin: 0;
   padding: 0;
}
div#subLink a:hover {
   background-color: #ff870f;
   color: #fff;
}
div#content div#footer {
   padding-top: 15px;
   width: 835px; 
   height: 80px;
   background-repeat: no-repeat;
   position: relative;
   left: -16.4em;
}