void MergeCells(
	Cell cell1,
	Cell cell2,
	bool allowSplitting
)

Sub MergeCells ( 
	cell1 As Cell,
	cell2 As Cell,
	allowSplitting As Boolean
)

void MergeCells(
	Cell^ cell1, 
	Cell^ cell2, 
	bool allowSplitting
)

abstract MergeCells : 
        cell1 : Cell * 
        cell2 : Cell * 
        allowSplitting : bool -> unit