:%s/^/<tr><td>/g
:%s/\//<br>/g
:%s/$/<\/td><\/tr>/g
:%s/,/<\/td><td>/g
:%s/<td><\/td>/<td>\&nbsp;<\/td>/g
:%s/\n/X1X2X3X4X5X6/g
:%s/X1X2X3X4X5X6\(.\{-}\)X1X2X3X4X5X6/X1X2X3X4X5X6\1\r/g
:%s/<tr>/<tr bgcolor="#b0ffff">/
:%s/<tr>/<tr bgcolor="#ffff80">/
:%s/X1X2X3X4X5X6/\r/g
:1 s/bgcolor="[^"]*"/bgcolor="#ff80ff"/
:1 s/^/<table>\r/
:$ s/$/\r<\/table>/
:wq