<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><a href=""><img src="$USER_AVATAR_URL$"  
class="imgload" style="cursor: pointer;" border="0"  
width="50"></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?>