<table style="margin: auto" width="100%">  
  <tr>  
  <td width="70" valign="top">  
  <div class="avacoment">  
  <a href="$PROFILE_URL$"><img alt="" width="45" src="$USER_AVATAR_URL$" /></a><img alt="" width="45" src="http://usite.su/images/cd655ddcffba.gif" />  
  <br>  
  <a href="$ANSWER_URL$"><input type="submit" value="ответить"></a>  
  </div></td>  
  <td valign="top">  
  <div class="cell_coment">  
  <div class="coment_info">  
  <span class="tip"></span>  
  <div class="coment_os">  
  <div class="data">$DATE$ $TIME$ $WDAY$ | №$NUMBER$ $MODER_PANEL$</div>  
  <div class="comlink"><a href="$PROFILE_URL$">$USERNAME$</a>Гость</div>  
  $MESSAGE$  
  </div>  
  </div>  
  </div></td>  
  </tr>  
</table>

<style>  
  .securityCode {  
  border:0px;  
  border-right:1px solid #ccc;  
  }  
</style>  
   
<div style="padding:10px;border-radius: 2px;background: #000;color:#fff;margin-bottom:5px;"><b>Добавить комментарий</b></div>  
   
<table border="0" width="100%" cellspacing="0" cellpadding="0">  
  <tr><td class="commTd2" colspan="2">$ERROR$</td></tr>  
    
  <tr><td width="240" class="commTd1" nowrap><input style="width:235px;border:1px solid #dcdcdc;border-radius: 4px;padding:8px;" type="text" name="name" placeholder="Имя" value="$NAME$"></td>  
  <td class="commTd1" align="left"><input style="width:235px;border:1px solid #dcdcdc;border-radius: 2px;padding:8px;" type="text" name="email" placeholder="Email" value="$EMAIL$"></td>  
   
  </tr>  
    
  <tr><td class="commTd2" colspan="2"><table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td valign="top"><textarea class="commFl" style="height:80px;border:1px solid #dcdcdc;border-radius: 4px;padding:8px;margin-top:5px;margin-bottom:5px;" rows="8" name="message" id="message" cols="50">$MESSAGE$</textarea></td></tr></table></td></tr>  
  <tr><td style="width: 250px !important;" align="right" class="commTd20">$SECURITY_CODE$</td><td align="right"><input sty type="submit" class="commSbmFl" id="addcBut" name="submit" style="border:1px solid #000;border-radius: 2px;padding:8px;margin-left:5px;" value="Отправить"></td></tr>  
</table>

.cell_coment {  
  position: relative;  
}  
.coment_info {  
  position: relative;  
  text-align: justify;  
  color: #555;  
  background: #fff;  
  border: 1px solid #dddddd;  
  padding: 10px;  
  margin-bottom: 5px;  
  border-radius: 4px;  
}  
.coment_os {  
  overflow: hidden;  
}  
.tip {  
  position: absolute;  
  top: 10px;  
  left: -7px;  
  height: 13px;  
  width: 9px;  
  background: url("http://usite.su/images/1b460b53f69d.png") no-repeat top left;  
}  
.avacoment {  
   
}  
.avacoment img {  
  padding: 5px;  
  border: 1px solid #dddddd;  
  border-radius: 4px;  
}  
.avacoment input {  
  width: 57px;  
  border-radius: 2px;  
  border:1px solid #e1e1e1;  
  margin-top:5px;  
  color:#b5b5b5;  
}  
.comlink {  
  font: 700 12px "Arial";  
  color: #f23030 !important;  
  margin-bottom: 5px;  
}  
.comlink a {  
  font: 700 12px "Arial";  
  color: #f23030 !important;  
  text-decoration: none !important;  
}  
   
.comlink a:hover {  
  text-decoration: underline !important;  
}  
   
.commTd20 {  
  border-radius: 2px;  
  border:1px solid #ccc;  
  background: #fff;  
}  
   
.data {  
  float: right;  
  color:#3c3c3c;  
  font: 700 10px "Arial";  
}  
.linkotvet {  
  margin-top:3px;  
}  
   
.linkotvet a {  
  border-radius: 2px;  
  border:1px solid #ccc;  
  font: 400 11x "Arial";  
  color: #ccc;  
  text-decoration: none !important;  
  padding:1px;  
}