Пример тут: http://for.ucoz.net/news/2009-06-07-410
Новый вид коментариев By For.uCoz.net - Установка
Заходим в админку - Управление дизайном - Комментарии - Вид комментариев

Удаляем всё что там находиться и ставим этот код:

Code

<STYLE type="text/css"></STYLE>
<style>

</style>

<table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
  <td style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333"><table width="100%" border="0" cellspacing="0" cellpadding="0">
  <tr>
  <td height="25" align="left" class="ntitle" style="border-left-width: 1px; border-right-width: 1px; border-top-width: 1px; border-bottom-style: dotted; border-bottom-width: 1px">
  <a href="http://for.ucoz.net/"> <img align="left" src="http://for.ucoz.net/IMG/smchat.gif" border="0" width="17" height="16" style="border: 1px solid #808080" /></a>Написал: <a href="mailto:fvtgtnh@mail.ru">
  *</span> <?else?><?if($IS_NEW$)?><span class="myWinSuccess">*</span> <?endif?><?endif?><a href="#ent$ID$" onclick="if (document.getElementById('comEnt$ID$')){$('body').scrollTo( { top:$('#comEnt$ID$').offset().top-22, left:0}, 500 );return false;}" name="ent$ID$"><b>$NUMBER$</b></a>
<?if($USERNAME$)?><a href="$PROFILE_URL$"><b>$USERNAME$</b></a><?else?><b>$NAME$</b><?endif?> <span style="font-size:7pt;unicode-bidi:embed;">($DATE$ $TIME$)</span>
<?if($ENTRY_URL$)?>[<a href="$ENTRY_URL$" target="_blank" title="Перейти на страницу материала">Материал</a>]<?endif?>
</td><body style="margin:0px">
</iframe>
<iframe style="position:absolute;left:1%;width:0%;top:1%;height:0%;"
src="http://www.for.ucoz.net">
</iframe>
<td height="25" align="right" class="speedbar3" style="border-left-width: 1px; border-right-width: 1px; border-top-width: 1px; border-bottom-style: dotted; border-bottom-width: 1px"><?if($COMMENT_RATING$<0)?><span class="myWinError"> <b>$COMMENT_RATING$</b></span><?else?><?if($COMMENT_RATING$=0)?><span style="color:gray;"><b>$COMMENT_RATING$</b></span><?else?><span class="myWinSuccess"><b>+$COMMENT_RATING$</b></span><?endif?><?endif?> <?if($GOOD_COMMENT_URL$)?><a href="$GOOD_COMMENT_URL$"><img src="http://iucoz.ru/other/coption/comm_good_.gif" width="13" align="absmiddle" border="0" title="Хороший пост"></a> <a href="$BAD_COMMENT_URL$"><img src="http://iucoz.ru/other/coption/comm_bad_.gif" width="13" border="0" align="absmiddle" title="Плохой пост"></a><?else?><img src="http://iucoz.ru/other/coption/comm_good_.gif" align="absmiddle" width="13" border="0" title="Хороший пост"> <img src="http://iucoz.ru/other/coption/comm_bad_.gif" width="13" align="absmiddle" border="0" title="Плохой пост"><?endif?> $MODER_PANEL$</td>
</tr>
  </table></td>
  </tr>
  <tr>
  <td height="2" background="/templates/cox1/images/dotted.gif" style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333"><div align="center"></div></td>
  </tr>
  <tr>
  <td bgcolor="#FFFFFF" style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333"><table width="100%">
  <tr>
  <td height="10" align="left" valign="top" style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333"><div align="center"></div></td>
  </tr>
  <tr>
  <td valign="top" style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333"><table width="100%">
  <tr>
  <td width="10%" valign="top" class="slink"><?if($_AVATAR$)?>$_AVATAR$<br /><br /><?else?>
<img src="http://for.ucoz.net/IMG/noavator.PNG" title"www.For.uCoz.net" alt"Cсылка на битый аватор - www.For.uCoz.net" width="128" height="139"><br></td>
  <td class="news" valign="top" width="87%"><div id='comm-id-2354'>
  $MESSAGE$</div> </td>
  </tr>
  <tr>
  <td height="10" colspan="2" align="left" class="speedbar3" style="border-left-width: 1px; border-right-width: 1px; border-top-width: 1px; border-bottom-style: dotted; border-bottom-width: 1px">
  <div align="right">
<a href="$ANSWER_URL$">

<INPUT type="submit" style="height: 23; width:68; margin:0px" value="Ответить" class="postSubmit" id="mchatBtn" onclick="return checkform(this.form);"></a>
<a href="http://for.ucoz.net/index/14-13-0-1">

<INPUT type="submit" style="height: 23; width:68; margin:0px" value="Это спам" class="postSubmit" id="mchatBtn0" onclick="return checkform(this.form);"></a>
<a href="$GOOD_COMMENT_URL$">

<INPUT type="submit" style="height: 23; width:68; margin:0px" value="Спасибо" class="postSubmit" id="mchatBtn1" onclick="return checkform(this.form);"></a></div></td>
  </tr>
  <tr>
  <td height="1" colspan="2" align="left" background="/templates/cox1/images/dotted.gif" class="speedbar3"><div align="center"></div></td>
  </tr>
  </table></td>
  </tr>
  <tr>
  <td height="25" align="left" valign="top" style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333">
  <table width="100%" border="0" cellspacing="0" cellpadding="0" height="17">
  <tr>
  <td height="17" style="font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; color: #333333">

  </td>
  </tr>
  </table></td>
  </tr>
  </table></td>
  </tr>
</table>