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 <td style="height:26px; padding-left:10px;"><span class="M2"><div style="float:right;font:7pt;"><span title="$TIME$">$DATE$</span> $MODER_PANEL$</div>
<div class="cTop" style="text-align:left;"><span style="width:18px;"><b>$NUMBER$</b>.</span> <b>$NAME$</b>
<?if($USERNAME$)?>(<a href="$PROFILE_URL$">$USERNAME$</a>)<?endif?>
<?if($EMAIL$)?><a href="$EMAIL_JS$" title="Email"><img border="0" align="absmiddle" src="http://src.ucoz.net/t/984/e.gif"></a><?endif?>
<?if($SITE$)?><a rel="nofollow" href="$SITE$" target="_blank" title="Site"><img border="0" align="absmiddle" src="http://src.ucoz.net/t/984/h.gif"></a><?endif?>
<?if($ENTRY_URL$)?>[<a href="$ENTRY_URL$" target="_blank" title="   "></a>]<?endif?>
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 <td width="100"><div align="center"><?if($USER_AVATAR_URL$)?> <img src="$USER_AVATAR_URL$" title="$USER_FULL_NAME$" border="0"> <?else?> <img src="/images/noavatar.png" border="0"> <?endif?></div></td>
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 <td width="23" height="21"><img src="/comm/upkom_01.jpg" width="23" height="21" /></td>
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 <td bgcolor="e4f1a2"><span class="M2">$MESSAGE$<br>--------------------<br><?if($ANSWER$)?><div class="cAnswer" style="text-align:left;clear:both;"><b></b>: $ANSWER$</div><?endif?></span></td>
 <td background="/comm/upkom_07.jpg">&nbsp;</td>
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 <td><img src="/comm/upkom_08.jpg" width="23" height="8" /></td>
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