<!-- BEGIN: MAIN -->
<!-- BEGIN: ITEM -->
<div class="panel panel-default">
  <div class="panel-heading"> <a href="#sd-{MENU_ID}" data-parent="#{MENU_ACCARDION}" data-toggle="collapse">{MENU_TITLE} {MENU_CLASS}</a> </div>
  <div id="sd-{MENU_ID}" class="panel-collapse collapse">
    {MENU_SUBMENU}
    {MENU_SUBITEMS}
  </div>
</div>
<!-- END: ITEM --> 
<!-- END: MAIN -->