<div style="background: none repeat scroll 0% 0% rgb(255, 255, 255); border: 1px solid rgb(232, 232, 232);">  
  <table cellpadding="0" cellspacing="0" width="100%">  
  <tbody><tr>  
  <td style="background: none repeat scroll 0% 0% rgb(242, 242, 242);border-right: 1px solid rgb(225, 225, 225);" align="left" valign="top">  
  <div style="padding: 5px;"> <center> <?if($USER_AVATAR_URL$)?> <a href="$PROFILE_URL$"><img src="$USER_AVATAR_URL$" class="imgload" style="cursor: pointer;" border="0" width="50"></a><?else?> <a href="$PROFILE_URL$"><img class="coment_avatar" src="http://www.csomsk.ru/diz/no_avatar.jpg"  
  class="imgload" style="cursor: pointer;" border="0" > </a> <?endif?><table class="outBtn" onmousedown="this.className='downBtn'" onmouseover="this.className='overBtn'" onmouseout="this.className='outBtn'" style="margin-top: 8px;" border="0" cellpadding="0" cellspacing="0">  
  <tbody><tr>  
  <td class="myBtnLeft"><img alt="" src="http://s40.ucoz.net/img/1px.gif" border="0"></td>  
  <td class="myBtnCenter"><div class="myBtnCont x-unselectable" align="center" ><a href="$ANSWER_URL$" >Ответить</a></div></td>  
  <td class="myBtnRight"><img alt="" src="http://s40.ucoz.net/img/1px.gif" border="0"></td>  
  </tr>  
  </tbody> </table>  
  </center></div>  
  </td>  

  <td align="left" valign="top" width="100%">  
  <div style="background: none repeat scroll 0% 0% rgb(242, 242, 242); border-bottom: 1px solid rgb(225, 225, 225); padding: 4px;"><div style="float: left;"><b>$USERNAME$</b> | Комментарий № <b>$NUMBER$</b> | Дата: <b>$DATE$</b>$MODER_PANEL$</div><br></div>  
  <div class="mesR" style="padding: 5px;">$MESSAGE$</div>

  </td>  
  </tr>  
  </tbody></table>  
  </div> <br>  
  <?if($ANSWER$)?><div class="cAnswer" style="text-align:left;clear:both;">$ANSWER$</div><?endif?>