<meta http-equiv="Content-Type" content="text/html; charset=$CHARSET" />
<base href="$BASE_HREF" />
body {background-color:#ffffff; color:#000000; font-family:Verdana, Arial, Helvetica, sans-serif; text-align:center;}
a:link {color:#0066cc;}
a:hover {background-color:#eeeecc; color:#0066cc;}
a:visited {color:#0066cc;}
.holder {background-color:#f9f9f9; border:1px solid #9a9a9a; font-size:9px; text-align:left; width:550px;}
.header {font-size:10px; padding:0px; width:550px;}
.content {font-size:10px; padding:5px; width:550px;}
.footer {border-top:1px solid #9a9a9a; font-size:9px; margin-top:10px; text-align:center; width:550px;}
.disclaimer {background-color:#f9f9f9; border:1px solid #cccccc; font-size:10px; margin-top:10px; padding:5px; width:550px;}
.disclaimer1 {color:#666666; padding:5px;}
.disclaimer1 a:link {color:#666666;}
.disclaimer1 a:visited {color:#666666;}
.disclaimer2 {color:#666666; padding:5px;}
.copyright {border-bottom:0px solid #9a9a9a; padding:5px;}
<!-- Header Section -->
<img src="email/header.jpg" alt="logo" />
<!-- Content Section -->
<div>Dear $EMAIL_FIRST_NAME $EMAIL_LAST_NAME,
</div>
<div>$EMAIL_MESSAGE_HTML
</div>
<!-- Footer Section -->
<div class="copyright">$EMAIL_FOOTER_COPYRIGHT
</div>
<div class="disclaimer1">$EMAIL_DISCLAIMER
</div>
<div class="disclaimer2">$EMAIL_SPAM_DISCLAIMER
</div>