#header {
  width: 350px;
  height: 202px;
  position:relative;
}
#subheader {
  float: right;
  width: 420px;
  height: 202px;
  margin-top: -202px;
  display: inline;
}
#left {
  clear: both;
  float: left;
  width: 300px;
  height: auto !important;
  height: 220px; /* IE */
  min-height: 220px;
  display: inline;
}
#middle {
  float: left;
  width: 470px;
  height: auto !important;
  height: 220px; /* IE */
  min-height: 220px;
  display: inline;
}

#footer {
  clear: both;
  width: 100%;
  height: 150px;
  font-size:16px;
  color:#FFFFFF;
}