diff --git a/zeta_python/completed/27648.py b/zeta_python/completed/27648.py
new file mode 100644
index 0000000..f2d5df9
--- /dev/null
+++ b/zeta_python/completed/27648.py
@@ -0,0 +1,14 @@
+if __name__ == "__main__":
+    N, M, K = map(int, input().split())
+    S = []
+    for i in range(N):
+        S.append([])
+        for j in range(M):
+            S[-1].append(j + i + 1)
+    if S[-1][-1] <= K:
+        print("YES")
+        for i in range(N):
+            print(" ".join(map(str, S[i])))
+
+    else:
+        print("NO")