Code
<table width="100%" border="0" cellpadding="4" cellspacing="1"><tbody><tr><td class="sectiontableheader" width="30%" height="20"><img src="http://igrozona.net.ru/img/dgcomment.png" alt="" width="16" height="16">Автор: $NAME$<br></td>
<td class="sectiontableheader" width="70%" height="20">Комментарий № $NUMBER$</td>
</tr>
<tr class="sectiontableentry1"><td valign="top" width="30%"><table width="209" border="0" cellpadding="0" cellspacing="0" height="20">
<tbody><tr>
<td width="16"><br></td>
<td align="left"><strong><img src="$USER_AVATAR_URL$" alt=""><br></strong></td>
</tr>
</tbody></table></td>
<td valign="top" width="70%"><table style="border-bottom: 1px solid rgb(204, 204, 204);" width="100%" cellpadding="0" cellspacing="0">
<tbody><tr>
<td width="16"><img src="http://igrozona.net.ru/img/dgtime.gif" alt=""></td><td>Комментарий добавлен: $DATE$</td>
</tr>
</tbody></table><p>$MESSAGE$</p></td></tr></tbody></table>
<table style="border-bottom: 1px solid rgb(204, 204, 204);" width="100%" cellpadding="0" cellspacing="0">
<tbody><tr></tr></tbody></table>