<div class="alt">
 <img src="<?if($USER_AVATAR_URL$)?>$USER_AVATAR_URL$<?else?>/images/no-avatar.jpg<?endif?>" alt="Avatar" class="avatar">
 <span class="comment-txt">
 <span class="commentdate"><a href="#comment-115" title="">$DATE$ в $TIME$</a> </span>
 <cite><?if($USERNAME$)?><a href="$PROFILE_URL$" rel="external nofollow" class="url">$USERNAME$</a><?else?>$NAME$<?endif?></cite> написал: 
 $MESSAGE$ $MODER_PANEL$
 <?if($ANSWER$)?><div class="cAnswer" style="text-align:left;clear:both;"><b>Ответ</b>: $ANSWER$</div><?endif?>
 <?if($ANSWER_URL$)?><div style="clear:both;padding:4px 0;font-size:7pt;">[<a href="$ANSWER_URL$">Ответить</a>]</div><?endif?>
 </span>
 <br clear="all">
 <div></div>
</div>