<div class="comments">
<?if($USER_AVATAR_URL$)?><div class="com_l"><img src="$USER_AVATAR_URL$"></div><?else?><div class="com_l"></div><?endif?>
<div class="com_r">

<div class="comm_t_c"><div class="comm_t_l"><div class="comm_t_r"></div></div></div>
<div class="comm_t_b">$MESSAGE$</div>
<div class="comm_b_c"><div class="comm_b_l"><div class="comm_b_r"><a href="#"></a> | <a href="$PROFILE_URL$" target="_blank"> </a> | $DATE$ </div></div></div>
</div>
</div></div>