Adding Headers To A Table

I am having a problem adding headers to this table.  The three columns should be "Action", "First Name", "Last Name"

// PRINT OUT THE ROWS OF THE TABLE WITH UPDATE / DELETE LINKS
$out .= '<table class="CSSTableGenerator">' . PHP_EOL;
 				'<tr>'
				. '<td>'
				Action
				First Name
				Last Name
				. '<td>'
				'</tr>';
while ($row = $res->fetch_object())
{
    $out .= '<tr>'
    . '<td>'
    . '[<a href="RAY_EE_table_maintenance_form.php?id='
    . $row->id
    . '">update</a>]'
    . '[<a href="RAY_EE_table_maintenance_delete.php?id='
    . $row->id
    . '">delete</a>]'
    . '</td>'
    . '<td>'
    ;

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