<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;"> <?if($USER_AVATAR_URL$)?> <center><a href=""><img src="$USER_AVATAR_URL$" class="imgload" style="cursor: pointer;" border="0" width="50"><?else?><img class="coment_avatar" src="http://www.csomsk.ru/diz/no_avatar.jpg"    
    class="imgload" style="cursor: pointer;" border="0" ><?endif?> </a><br><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" ><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></div>    

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