<div class="comm">
 <div class="comm1"><img src="<?if($USER_AVATAR_URL$)?>$USER_AVATAR_URL$<?else?>/images/noavatar.png<?endif?>" alt="" /></div>
    <div class="comm2"><?if($USERNAME$)?><a href="$PROFILE_URL$"><h3>$USERNAME$</h3></a><?else?><h3></h3><?endif?><em>$DATE$  $TIME$</em></div>
 <div class="comm3"><?if($ANSWER$)?><b></b>: $ANSWER$<?endif?><?if($ANSWER_URL$)?><em><a href="$ANSWER_URL$">[]</a></em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$IP_ADDRESS$<?else?>$IP_ADDRESS$<?endif?><DIV style="float:right"> <div class="short_file"><em>$NUMBER$</em></div>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</DIV></div>
 <div class="comm4">
 <div class="comm5">
 $MESSAGE$ <div align="right">$MODER_PANEL$</div>
 </div>
 </div>
</div>