Code
<table width="99%" align="center" border="0" cellpadding="0" cellspacing="0">
<tbody><tr>
<td><img src="./comment/nomer_1.gif" width="56" border="0" height="38"></td>
<td width="100%" align="center" background="./comment/nomer_2.gif" height="38">
<div style="float: right;" class="cDate"><?if($MODER_PANEL$)?>$MODER_PANEL$<?endif?> $WDAY$, $DATE$, $TIME$<span title="22:38"> </span></div>
<div style="text-align: left;" class="cTop"><b>$NUMBER$. </b><span style="color: rgb(3, 144, 29);"><b>Написал(а):</b></span> <a href="$PROFILE_URL$">
<?if($USERNAME$)?>$USERNAME$</a><?else?>Гость<?endif?>
</div>
</td>
<td><img src="./comment/nomer_3.gif" width="13" border="0" height="38"></td>
</tr>
</tbody></table>
<table width="99%" align="center" border="0" cellpadding="0" cellspacing="0">
<tbody><tr>
<td style="padding: 0px;" class="topBorder" colspan="3" valign="top" align="center">
<table width="100%">
<tbody><tr>
<td valign="top" width="140" align="center" background="./comment/nomer_4.jpg">
<a class="m" href="$PERSONAL_PAGE_LINK$"><?if($USER_AVATAR_URL$)?>
<img src="$USER_AVATAR_URL$" alt="$USERNAME$" align="center" border="0">
<?else?><img border="0" align="" src="./comment/nomer_5.png" alt="" /><?endif?></a>
</td>
<td class="news" valign="top"><div style="text-align: left; clear: both; padding-top: 2px; padding-bottom: 2px;" class="cMessage"> $MESSAGE$<br></div>
</td></tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<table width="99%" align="center" border="0" cellpadding="0" cellspacing="0">
<tbody><tr>
<td><img src="./comment/nomer_6.gif" width="13" border="0" height="27"></td>
<td class="copy" width="100%" align="right" background="./comment/nomer_7.gif" height="27">
<div style="float: right;"> <a onclick="new _uWnd('AwD','Вручить награду',380,200,{autosize:1,maxh:300},{url:'/index/55-$UID$-47-forum-$FID$_$TID$_$ID$_16_$TIMESTAMP$'}); return false;" href="javascript://"><br></a></div> </td>
<td><img src="./comment/nomer_8.gif" width="13" border="0" height="27"></td>
</tr>
</tbody></table>