.main_comments_class {border: 1px dashed #888888; background-color: #f7f7f7; width: 100%;}  
.comment_avatar_url {border-right: 1px dashed #888888; width: 84px; vertical-align: top;}  
.main_comments_title {border-bottom: 1px: #CCCCCC; width: 100%; height: 20px; font-family: Verdana; font-size:14px; color: #777;}  
.comment_message_url {width: 500px; vertical-align: top; font-family: Verdana; color: #888; font-size: 12px;}  
.table_avatar_message {height:100%;}  
num {font-size: 14px; font-weight: bold; color: #777;}  
date {font-size: 11px; vertical-align:center;}

<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://ucozon.ru/SCRIN2/net_awy_green.gif" width="80" border="0" ><?endif?>  
</a></td><td class="comment_message_url">$MESSAGE$</td>  
</tr></table></td>  
</tr></table>  
<br>