<td align=”center”>
<div style=”position:relative; z-index:1;”>
<img src=”/images/migmnuproc/body_img.gif” width=”697″ height=”389″ />
</div>
<div style=”position:relative; top:-125; right:187;z-index:2″>
<img src=”/images/migmnuproc/cutButton.jpg” />
</div>
</td>