upload_attachments.tpl.php

<?php 
/**
 * Themed attachments
 */
echo "<ul class='attachments'>";
foreach ($files as $file) {
	if ($file->list) {
		$type = explode('.', $file->filename);
		$type = $type[count($type)-1];
		$href = check_url(($file->fid ? file_create_url($file->filepath) : url(file_create_filename($file->filename, file_create_path()))));
		$text = check_plain($file->description ? $file->description : $file->filename);
		
		echo "<li class='$type'><a target='_blank' href='$href'>$text</a></li>";
	}
}
echo "</ul>";