Ну тут все ясно как белый день хД)
Кому не ясно или еще новичек в этом деле рассказываю..
Значет идем: панель управления-Управление дизайном-коментарии-вид коментов)
Code
<TABLE class="postTable" cellspacing="1" cellpadding="1" width="100%" border="1" style=""><TBODY><TR><TD class="postTdTop" align="middle" width="23%" style='text-align: left; border-left-color: #000000; border-left-width: 2px; border-left-style: solid; border-right-color: #000000; border-right-width: 2px; border-right-style: solid; border-top-color: #000000; border-top-width: 2px; border-top-style: solid; border-bottom-color: #000000; border-bottom-width: 2px; border-bottom-style: solid; letter-spacing: 0px; word-spacing: 0px; background-attachment: scroll; background-repeat: repeat; background-position: 0% 0%; background-color: transparent; background-image: url("/images/4.1.gif")'>
<CENTER><?if($USERNAME$)?><A class="postUser" href="javascript://" onclick="emoticon('$USERNAME$,');return false;"><STRONG>$USERNAME$</STRONG></A> <?endif?><!--%IFEL2%0%>
<b>$NAME$</b><!%IFEN2%0%--> <?if($ENTRY_URL$)?>[<A href="$ENTRY_URL$" target="_blank" title="Перейти на страницу материала">Материал</A>]<?endif?></CENTER>
</TD><TD class="postTdTop" style='border-left-color: #000000; border-left-width: 2px; border-left-style: solid; border-right-color: #000000; border-right-width: 2px; border-right-style: solid; border-top-color: #000000; border-top-width: 2px; border-top-style: solid; border-bottom-color: #000000; border-bottom-width: 2px; border-bottom-style: solid; letter-spacing: 0px; word-spacing: 0px; background-attachment: scroll; background-repeat: repeat; background-position: 0% 0%; background-color: transparent; background-image: url("/images/4.1.gif")'>
<P align="left">$WDAY$, $DATE$, $TIME$ $MODER_PANEL$ | Коментарий #$NUMBER$</P>
</TD></TR><TR><TD class="postTdInfo" valign="top" style="vertical-align: top; border-left-color: #000000; border-left-width: 2px; border-left-style: solid; border-right-color: #000000; border-right-width: 2px; border-right-style: solid; border-top-color: #000000; border-top-width: 2px; border-top-style: solid; border-bottom-color: #000000; border-bottom-width: 2px; border-bottom-style: solid; letter-spacing: 0px; word-spacing: 0px; text-align: center; background-attachment: scroll; background-repeat: repeat; background-position: 0% 0%; background-image: url(" /images/4.1.gif");="" background-color:="" #8b4513"="" align="center">
<?if($USER_AVATAR_URL$)?><img style="padding-right:13px" align="left" title="$USERNAME$" src="$USER_AVATAR_URL$" border="0"><?else?><?if($USER_LOGGED_IN$)?><img style="padding-right:13px" align="left" title="$USERNAME$" src="$USER_AVATAR_URL$" border="0"><?else?><img style="padding-right:13px" align="left" title="$USERNAME$" src="http://i047.radikal.ru/0804/6c/6aaccd29fe7a.gif" border="0"><?endif?><?endif?>
</TD><TD class="posttdMessage" valign="top" style="vertical-align: top; border-left-color: #000000; border-left-width: 2px; border-left-style: solid; border-right-color: #000000; border-right-width: 2px; border-right-style: solid; border-top-color: #000000; border-top-width: 2px; border-top-style: solid; border-bottom-color: #000000; border-bottom-width: 2px; border-bottom-style: solid; letter-spacing: 0px; word-spacing: 0px; background-attachment: scroll; background-repeat: repeat; background-position: 0% 0%; background-image: url(" /images/4.1.gif");="" background-color:="" #8b4513"="">
$MESSAGE$
<BR><BR><P>
<B></B></P><P><B></B> <SPAN style="color:red">$ANSWER$</SPAN><B></B></P></TD></TR><TR><TD class="postTdInfo" valign="top" style="vertical-align: top; border-left-color: #000000; border-left-width: 2px; border-left-style: solid; border-right-color: #000000; border-right-width: 2px; border-right-style: solid; border-top-color: #000000; border-top-width: 2px; border-top-style: solid; border-bottom-color: #000000; border-bottom-width: 2px; border-bottom-style: solid; letter-spacing: 0px; word-spacing: 0px; text-align: center; background-attachment: scroll; background-repeat: repeat; background-position: 0% 0%; background-image: url(" /images/4.1.gif");="" background-color:="" black"="" align="center"></TD><TD class="postTdInfo" valign="top" style="vertical-align: top; border-left-color: #000000; border-left-width: 2px; border-left-style: solid; border-right-color: #000000; border-right-width: 2px; border-right-style: solid; border-top-color: #000000; border-top-width: 2px; border-top-style: solid; border-bottom-color: #000000; border-bottom-width: 2px; border-bottom-style: solid; letter-spacing: 0px; word-spacing: 0px; background-attachment: scroll; background-repeat: repeat; background-position: 0% 0%; background-image: url(" /images/4.1.gif");="" background-color:="" #dcdcdc"="">
</TD></TR></TBODY></TABLE>