document.write('<table width="100%" cellspacing="1" class="rss-js">');
  
  document.write('<tr>');
    document.write('<td><div class="rss-js-header">');
       
      document.write('<a href="http://www.i-partners.jp/letter/categories/oyakata.html">親方の経営手帳　（建設業）</a>');
       
    document.write('</div></td>');
  document.write('</tr>');
  
  
  document.write('<tr>');
    document.write('<td><div class="rss-js-entry">');
      document.write('<a href="http://www.i-partners.jp/letter/2010/08/23/1282525335152.html">贈与資金で住宅を建てるなら今年が有利</a>');
      
      
      
    document.write('</div></td>');
  document.write('</tr>');
  
document.write('</table>');