Оптимизация компонента

<ul>
<li></li>
<li>
<ul>
<li></li>
<li></li>
</ul></li>
</ul>

<?
   $tree = $arResult['TREE_COMMENTS'];

   function PrintCreateTree(&$list){


         if ($list[0]['DEPTH_LEVEL'] > 0) {
       print_r('<ul class="children">');
      }

       foreach ($list as $k=>$l){

           print_r('<li class="post" data-id="'.$l["ID"].'" id="post-'.$l["ID"].'">

<div data-role="post-content" class="post-content">
<div class="indicator"></div>
                   
<div class="avatar hovercard">
   <a href="#" class="user" data-action="profile" data-user="">
   <img alt="Аватар" src="http://i1.wp.com/mediacdn.disqus.com/1365465617/images/noavatar92.png">
   </a>
</div>
            
<div class="post-body">

   <header>
                       
      <span class="publisher-anchor-color"><a href="#" data-action="profile" data-user="">'.$l['AUTHOR_NAME'].'</a></span>
      <!-- span class="bullet" aria-hidden="true">•</span>                  
      <a href="#comment-841444425" data-role="relative-time" class="time-ago" title="">15 дней назад</a -->

      <ul class="post-menu">
         <li class="collapse"><a onclick="return false;" href="#" data-action="collapse" title="Свернуть">&#8722;</a></li>
         <li class="expand" style="display:none"><a onclick="return false;" href="#" data-action="collapse" title="Развернуть">+</a></li>
      </ul>

   </header>

   <div class="post-message-container" data-role="message-container">
      <div data-role="message-content">
         <div class="post-message publisher-anchor-color" data-role="message">                           
            '.$l['COMMENT'].'
         </div>                     
      </div>
   </div>

   <footer>
                              
      <menu>
         <!-- li class="bullet" aria-hidden="true">•</li -->
         <li class="reply"><a href="#" id="'.$l["ID"].'" onclick="return false;" data-action="reply">Ответить</a></li>
      </menu>
       

   </footer>
</div>

</div>');

           if(!empty($l['CHILDREN'])) {
              $temp = $l['CHILDREN'];
              PrintCreateTree($temp);
           }
         else {
              print_r('<ul class="children"></ul>');
           }
         
         print_r('</li>');

       }
       
       print_r('</ul>');

   }

?>