\documentclass[letterpaper]{article}
\usepackage{comment}
\begin{document}
% BEGIN RECEIVE ORGTBL test
% END RECEIVE ORGTBL test
\end{document}
\begin{comment}
#+ORGTBL: SEND test orgtbl-to-latex
| S1  | S2  |
|-----+-----|
| A^b | B_c |
\end{comment}

% Local Variables:
% mode: LaTeX
% org-use-sub-superscripts: nil
% org-export-with-sub-superscripts: nil
% tex-verbatim-environments: '("comment")
% End:
