Вариация другого вида комментариев в новостях

<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://mamka.do.am/img/border1.png')no-repeat"></td>
  <td width="10%"></td>
  <td width="20px" align="center" style="background:url('http://mamka.do.am/img/border_clap1.png')no-repeat;"><a href="$PROFILE_URL$"><img border="0" src="http://www.iconsearch.ru/uploads/icons/minimal/64x64/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://mamka.do.am/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>