23
Yes, it can. In table > tr > td, td is contain the content. Td reference here: http://www.htmlcodetutorial.com/tables/_TD.html. In that reference, you can see that TD has 2 attributes that is: colspan and rowspan. By using those 2 attributes, a table can have different amount of cells on different rows.
Demo:
<table border="1">
<tr>
<td>a</td>
<td>b</td>
</tr>
<tr>
<td colspan="2">c</td>
</tr>
</table>
And
<table border="1">
<tr>
<td rowspan="2">a</td>
<td>b</td>
</tr>
<tr>
<td>c</td>
</tr>
</table>