Code
<div>
<table cellpadding="0" cellspacing="0" width="100%" class="$CLASS$"><tr><td class="com_top" background="http://styledesktop.ru/vista/images/20.gif" colspan="2" style="padding:3px;">
<div class="cDate" style="float:right;font:7pt;"><span title="$TIME$">$DATE$</span> $MODER_PANEL$</div>
<div class="cTop" style="text-align:left;"><span style="width:18px;">Сообщение <b>#$NUMBER$</b>
<a class="postuser$GROUP_ID$" href="javascript://" onClick="emoticon('[b]$NAME$[/b],');return false;">$NAME$</a>
<?if($USERNAME$)?>(<a href="$PROFILE_URL$">$USERNAME$</a>)<?endif?>
<?if($SITE$)?><a rel="nofollow" href="$SITE$" target="_blank" title="Сайт пользователя"><img border="0" align="absmiddle" src="http://s11.ucoz.net/t/882/h.gif"></a><?endif?>
<?if($EMAIL$)?><a href="$EMAIL_JS$" title="Email"><img border="0" align="absmiddle" src="http://s11.ucoz.net/t/882/e.gif"></a><?endif?>
</span>
</div></td></tr>
<tr>
<td style="border: 4px double rgb(115, 180, 0); valign="top" align="center" width="120px">
<?if($USER_AVATAR_URL$)?><a title="Посмотреть профиль пользователя - $USERNAME$" href="$PROFILE_URL$"><img class="userAvatar" alt"" border="0" src="$USER_AVATAR_URL$" width="110" height="110" ></a><?else?><img class="userAvatar" alt"" border="0" src="http://onmusic.ucoz.ru/noavatar.png"></a><?endif?>
</td>
<td valign="top" style="border: 4px double rgb(115, 180, 0); padding-left: 3px;">
<div style="border: 4px double rgb(255, 255, 255); class="Message" style="text-align: justify;">$MESSAGE$</div><br>
<?if($ANSWER$)?><div style="border: 2px dashed rgb(255, 0, 0);" class="cAnswer" style="text-align:left;clear:both;"><b>Ответ</b>: $ANSWER$</div><?endif?>
</td></tr></table></div>