Assume 100 g of compound:
C = 40 g → $ \frac{40}{12} = 3.33 \, \text{mol} $
H = 6.7 g → $ \frac{6.7}{1} = 6.7 \, \text{mol} $
O = 53.3 g → $ \frac{53.3}{16} = 3.33 \, \text{mol} $
Divide by smallest mole value (3.33):
C: 1, H: 2, O: 1
Empirical formula:
$$
\text{CH}_2\text{O}
$$