Пихаем в ПУ/Управление дизайнов/Комментарии/Вид комментариев
Code
<table width="100%" style="border-collapse:collapse;margin-top:10px;">
<tr>
<td width="70%" height="20px" style="padding-left:4px;border-left:1px solid #d2d2d2;border-top:1px solid #d2d2d2;background:#FFFFFF;"><font color="#404040"><b>$USERNAME$</b></font> $MODER_PANEL$</td>
<td width="10px" heigh="20px" style="background:url('http://shpiller.in/ucoz/tic/6/border1.png')no-repeat"></td>
<td width="10%"></td>
<td width="20px" align="center" style="background:url('http://shpiller.in/ucoz/tic/6/border_clap1.png')no-repeat;"><a href="$PROFILE_URL$"><img border="0" src="http://shpiller.in/ucoz/tic/6/go-home.png" width="10px"></a></td>
<td width="10%"></td>
</tr>
<tr>
<td width="100%" colspan="5" style="border:1px solid #d2d2d2;background:#FFFFFF;padding:5px;">
<table>
<tr>
<td width="50px"><?if($USER_AVATAR_URL$)?><img src="$USER_AVATAR_URL$" width="50px" style="padding:3px;background:#f7f7f7;border:1px solid #d3d3d3;"><?else?><img src="http://shpiller.in/ucoz/tic/6/noavatar_big.png" width="50px" style="padding:3px;background:#f7f7f7;border:1px solid #d3d3d3;"><?endif?></td>
<td valign="top"><font color="#404040">$MESSAGE$</font></td>
</tr>
</table>
</td>
</tr>
</table>