<table class="NewsComm NotRead Level" cellpadding="0" cellspacing="0" width="100%">  
  <tr align="left">  
  <td class="CommAva"><img src="$USER_AVATAR_URL$"></td>  
  <td class="CommArrow" align="right"><img src="http://masterucoz.ru/demo/comments/NewsCommArrow.png"></td>  
  <td class="CommMess">  
  <div class="CommInf" style="width:auto;height:auto;">  
  <a href="$PROFILE_URL$"><font style="color:red">$USERNAME$</  
  font></a> $DATE$ в $TIME$ написал:  
  <div style="float:right;">$MODER_PANEL$ #$NUMBER$</div>  
  </div>  
  <a href="$ANSWER_URL$" class="CommAnswer" title="Ответить">  
  $MESSAGE$  
  <br><a href="$ENTRY_URL$" target="_blank"><b><small>Перейти к  
  новости</small></b></a>  
  </a>  
  </td>  
  </tr>  
  </table>

.NewsComm {margin-top: 10px;}  
  .Level {opacity: .5;  
  -webkit-transition: all 200ms ease;  
  -moz-transition: all 200ms ease;  
  -o-transition: all 200ms ease;  
  }  
  .Level:hover {opacity: 1;}  
  td.CommAva {vertical-align: top;}  
  td.CommAva img {  
  width: 60px;  
  height: 60px;  
  border-right: 1px solid rgba(0,0,0,.2);  
  border-bottom: 1px solid rgba(0,0,0,.2);  
  -webkit-border-radius: 2px;  
  -moz-border-radius: 2px;  
  border-radius: 2px;  
  padding: 3px;  
  background-color: #e0e0e0;  
  }  
  td.CommArrow {  
  width: 9px;  
  vertical-align: top;  
  }  
  td.CommArrow img {padding: 6px 0 0 5px;}  
  td.CommMess {  
  width: 100%;  
  background-color: rgba(0,0,0,.1);  
  padding: 5px 10px;  
  vertical-align: top;  
  -webkit-text-shadow: 1px 1px 0 rgba(255,255,255,.5);  
  -moz-text-shadow: 1px 1px 0 rgba(255,255,255,.5);  
  text-shadow: 1px 1px 0 rgba(255,255,255,.5);  
  -webkit-border-radius: 2px;  
  -moz-border-radius: 2px;  
  border-radius: 2px;  
  border-right: 1px solid rgba(0,0,0,.2);  
  border-bottom: 1px solid rgba(0,0,0,.2);  
  }  
  .NotRead {background: url('http://masterucoz.ru/demo/comments/CommNotReadBg.png') repeat-y right top;}  
  div.CommInf {  
  border-bottom: 1px solid rgba(0,0,0,.1);  
  padding-bottom: 5px;  
  margin-bottom: 4px;  
  font-size: 9px;  
  color: #888;  
  }  
  div.CommInf font {font-weight: bold; text-decoration:  
  underline;}  
  .CommAnswer {text-decoration: none; color: inherit;}  
  .CommAnswer:hover {color: darkblue; cursor: pointer;}