<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>