<div class="comment">
  <div class="comm_top">
    <div class="comm_top_left">
	H: <a href="$PROFILE_URL$">$USERNAME$</a>, $DATE$, 
    </div>
    <div class="comm_top_right">
	$MODER_PANEL$: #$NUMBER$
    </div>
  </div>
  <div class="comm_box">
    <div class="comm_box_left">
   <?if($USER_AVATAR_URL$)?> <img src="$USER_AVATAR_URL$" width="60" height="60" /><?else?><img src="/images/noavatar.png" width="60" height="60" /><?endif?>

	<br />
     
    </div>
    <div class="comm_box_right">
      $MESSAGE$
    </div>
  </div>
  
</div>