htdocs/modules/system/templates/system_comments_flat.html
<table class="outer" cellpadding="5px" cellspacing="1px">
<tr>
<th width="20%"><{$lang_poster}></th>
<th><{$lang_thread}></th>
</tr>
<{foreach item=comment from=$comments}>
<{include file="db:system_comment.html" comment=$comment}>
<{/foreach}>
</table>