Line 27 of skin_registry_guestbook -- bit add_comment.
It has old IPB code (for a variable call).
Old:
<img src='{ipb.vars['img_url']}/spacer.gif' alt='' width='160' height='1' />
It should be:
<img src='{$this->ipsclass->vars['img_url']}/spacer.gif' alt='' width='160' height='1' />