<br />
<div id="com">
<div id="comment-top" align="left"> &nbsp;&nbsp;<img src="/images/author.gif" align="absmiddle"> <b><?if($USERNAME$)?><a href="$PROFILE_URL$"><b>$USERNAME$</b></a><?else?><b>$NAME$</b><?endif?></b></div> 
<br />
<div class="comment-s">
<div id="com-l">
<?if($USER_AVATAR_URL$)?><a href="$PROFILE_URL$" title="$USERNAME$" style="padding-right:4px;"><img alt="" align="left" src="$USER_AVATAR_URL$" width="100" border="0" /></a><?else?><?if($USER_LOGGED_IN$)?><img class="userAvatar" title="$USERNAME$" src="/images/noavatar.png" width="100" border="0"><?else?><img class="userAvatar" title="$USERNAME$" src="/images/noavatar.png" border="0"><?endif?><??><?endif?><br />
</div>
<div id="com-r" align="left">
<?if($MESSAGE$)?>$MESSAGE$<?endif?>
</div>
</div>
<div id="comment-bottom">

 <div class="binner postedit"><div>
 <span class="arg small" style="padding-top:6px">  $NUMBER$ <?if($IS_OWN$)?>*<?else?><?if($IS_NEW$)?>*<?endif?><?endif?></span>
 <span class="arg small" style="padding-top:6px"><?if($ANSWER_URL$)?><a href="$ANSWER_URL$"><b></b></a><?endif?></span>
 <span class="arg small" style="padding-top:6px"><?if($MODER_PANEL$)?>$MODER_PANEL$<?endif?></span>
 <div class="clr"></div>
 </div></div>
</div>
</div>