<li class="comment byuser thread-even depth-1" id="li-comment-10">

 
 <?if($USER_AVATAR_URL$)?>
 <div class="avatar"><img src="$USER_AVATAR_URL$" wight="60" height="60" /></div>
 <?else?>
 <div class="avatar"><img src="/images/noava.jpg" wight="60" height="60" /></div>
 <?endif?>
 <div class="comment-wrap">
 
 
 
 <div class="comment-author vcard">
 <cite class="gfont"><a href="$PROFILE_URL$" rel='external nofollow' class='url'>$USERNAME$</a>$MODER_PANEL$</cite> </div>
 
 <div class="comment-meta">

  $DATE$
 </div>
 
 <div class="comment-body">
 <p>$MESSAGE$</p>
 </div>
 
 </div>
</li>