<div class="bcomment">
    <div class="comheading">
        <div class="commleft">
            <div class="commava"><?if($USER_AVATAR_URL$)?>
<img alt="" src="$USER_AVATAR_URL$" height="54" width="54" > 
<?else?>
<img alt="" src="/dleimages/noavatar.png" height="54" width="54" > 
<?endif?></div>
        </div> 
        <div class="commright">
            <div class="dbg"><div class="dtop"><div class="dleft"><div class="dright"><div class="dltop"><div class="drtop"><div class="dbtm"><div class="drbtm"><div class="dlbtm">
            <div class="dcont">
                <div class="commtitle "><span>:<?if($USERNAME$)?><a href="$PROFILE_URL$"><b>$USERNAME$</b></a><?else?><b>$NAME$</b><?endif?> </span></div>
                <div class="comminfo">
                    <p> $NUMBER$ | $DATE$ </p>
                    <p>$MODER_PANEL$</p>                                       
                </div>
            </div>
            </div></div></div></div></div></div></div></div></div>
        </div>                               
        <div class="clr"></div>                                
    </div>
    <div class="commain">
        <div class="commtext">
            $MESSAGE$
            <div class="clr"></div>
        </div>
    </div>
</div>