<style>   
   .main_comments_class {border: 1px dashed #e7e7e7; background-color: #f9f9f9; width: 100%;margin-bottom:10px;}   
   .main_comments_title {border-bottom: 1px dashed #e7e7e7; width: 100%; height: 20px; font-family: Verdana; font-size:14px; color: #a9a9a9;}   
   .comment_avatar_url {border-right: 1px dashed #e7e7e7; width: 84px; vertical-align: top;}   
   .comment_message_url {width: 500px; vertical-align: top; font-family: Verdana; color: #b8b8b8; 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>   

   <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://u-ucoz.ru/pict/noava.png.gif" width="80" border="0" >   
   <?endif?>   
   </a></td>   
   <td class="comment_message_url">$MESSAGE$</td>   
   </tr>   
   </table></td>   
   </tr>   
   </table>