<style>
.main_comments_class {border: 1px dashed #e7e7e7; background-color: #f9f9f9; width: 100%;}
.main_comments_title {border-bottom: 1px dashed #e7e7e7; width: 100%; height: 20px; font-family: Verdana; font-size:14px;}
.comment_avatar_url {border-right: 1px dashed #e7e7e7; width: 84px; vertical-align: top;}
.comment_message_url {width: 500px; vertical-align: top; font-family: Verdana; font-size: 12px;}
.table_avatar_message {height:100%;}
num {font-size: 14px; font-weight: bold; color: #929292;}
date {font-size: 11px; vertical-align:center;}
</style>
<body>
<table class="main_comments_class">
<tr>
<td class="main_comments_title"><num>$NUMBER$.</num> $USERNAME$ <date>($TIME$ $WDAY$)</date> $MODER_PANEL$</td>
</tr>
<tr>
<td><table class="table_avatar_message">
<tr>
<td class="comment_avatar_url"><a href="$PROFILE_URL$" >
<?if ($USER_AVATAR_URL$) ?>
<img src="$USER_AVATAR_URL$" width="80" border="0" />
<?else?>
<img src="http://s11.radikal.ru/i183/1105/67/1575a28f897b.png" width="80" border="0" >
<?endif?>
</a></td>
<td class="comment_message_url">$MESSAGE$</td>
</tr>
</table></td>
</tr>
</table>
ICQ: 
Skype: vitek-bender
