+<div class="comment" id="<TMPL_VAR NAME=COMMENTID>">
+
+<div class="comment-subject">
+<TMPL_IF PERMALINK>
+<a href="<TMPL_VAR PERMALINK>"><TMPL_VAR TITLE></a>
+<TMPL_ELSE>
+<TMPL_VAR TITLE>
+</TMPL_IF>
+</div>
+
+<div class="inlinecontent">
+<TMPL_VAR CONTENT>
+</div>