Working with Layers???

Hello I'm working with Layers that require the Layer to be placed over the ActiveX Control Object that exists in the Banner Document. Then just not covering itself, but rather just a bit, I will be able to position later the Layer over the ActiveX Control Object when it is finished. I just want to know how to work with a Layer...

!! Thanks in advance !!

So sorry having problems trying to delete older posts in this Thread...

So then here is the Source Code to the Project that I'm having the problems trying to write...