#lv{
	position: absolute;
	top: 0;
	left: 0;
	background-color: #FFF0D8;
	height: 38px;
}

#menu {
	top: 38px;
}
#LinkeSpalte {
    /* top: 100px; */
	top: 138px;
}
#MittelSpalteA{
	/*margin: 100px 0 0 240px;*/
	margin-top: 138px;
}

#MittelSpalteB{
	/* margin: 100px 24% 0 240px; */
	margin-top: 138px;
}

#menueruler {
	background-position: top left;	
}

.kunden #menueruler{background-image: url(img/kunden/menue_bottom.gif); }
.erzeuger #menueruler{background-image: url(img/erzeuger/menue_bottom.gif); }
.hersteller #menueruler{background-image: url(img/hersteller/menue_bottom.gif); }
.presse #menueruler{background-image: url(img/presse/menue_bottom.gif); }
.kontakt #menueruler{background-image: url(img/kontakt/menue_bottom.gif); }