source: branches/Ver2.0/xpressme_integration_kit/wp-content/themes/xpress_default/comments.php

<?php // Do not delete these lines
        if (isset($_SERVER['SCRIPT_FILENAME']) && 'comments.php' == basename($_SERVER['SCRIPT_FILENAME']))
                die ('Please do not load this page directly. Thanks!');
        
        if ( post_password_required() ) { ?>
                <p class="nocomments"><?php _e('This post is password protected. Enter the password to view comments.', 'xpress'); ?></p> 
        <?php
                return;
        }
?>

<!-- You can start editing here. -->

<?php if ( have_comments() ) : ?>
        <?php if ( ! empty($comments_by_type['comment']) ) : ?>
                <h3 id="xpress_comments"><?php comments_number(__('No Responses', 'xpress'), __('One Response', 'xpress'), __('% Responses', 'xpress'));?> <?php printf(__('to &#8220;%s&#8221;', 'xpress'), the_title('', '', false)); ?></h3>
                <div id="xpress_commentlist">
                        <?php wp_list_comments('type=comment&style=div'); ?>
                </div>
        <?php endif; ?>
        
        <div class="navigation">
                <div class="alignleft"><?php previous_comments_link() ?></div>
                <div class="alignright"><?php next_comments_link() ?></div>
        </div>
<?php else : // this is displayed if there are no comments so far ?>

        <?php if ('open' == $post->comment_status) : ?>
                <!-- If comments are open, but there are no comments. -->
        <?php else : // comments are closed ?>
                <!-- If comments are closed. -->
                <p class="nocomments"><?php _e('Comments are closed.' , 'xpress'); ?></p>
        <?php endif; ?>
<?php endif; ?>

<?php if ('open' == $post->comment_status) : ?>
        <div id="xpress-respond">
                <h3><?php comment_form_title( __('Leave a Reply', 'xpress'), __('Leave a Reply for %s' , 'xpress') ); ?></h3>
        </div>
                        
        <div id="cancel-comment-reply"> 
                <small><?php cancel_comment_reply_link() ?></small>
        </div> 
        
        <?php if ( get_option('comment_registration') && !$user_ID ) : ?>
                <p><?php printf(__('You must be <a href="%s">logged in</a> to post a comment.', 'xpress'), get_option('siteurl') . '/wp-login.php?redirect_to=' . urlencode(get_permalink())); ?></p>
        <?php else : ?>
                <form action="<?php echo get_option('siteurl'); ?>/wp-comments-post.php" method="post" id="commentform">
                        <div id="xpress-comment-user">
                                <?php if ( $user_ID ) : ?>
                                        <p><?php printf(__('Logged in as <a href="%1$s">%2$s</a>.', 'xpress'), get_option('siteurl') . '/wp-admin/profile.php', $user_identity); ?> <a href="<?php echo wp_logout_url(get_permalink()); ?>" title="<?php _e('Log out of this account', 'xpress'); ?>"><?php _e('Log out &raquo;', 'xpress'); ?></a></p>
                                <?php else : ?>
                                        <p><input type="text" name="author" id="author" value="<?php echo $comment_author; ?>" size="22" tabindex="1" <?php if ($req) echo "aria-required='true'"; ?> />
                                        <label for="author"><small><?php _e('Name', 'xpress'); ?> <?php if ($req) _e("(required)", "xpress"); ?></small></label></p>

                                        <p><input type="text" name="email" id="email" value="<?php echo $comment_author_email; ?>" size="22" tabindex="2" <?php if ($req) echo "aria-required='true'"; ?> />
                                        <label for="email"><small><?php _e('Mail (will not be published)', 'xpress'); ?> <?php if ($req) _e("(required)", "xpress"); ?></small></label></p>

                                        <p><input type="text" name="url" id="url" value="<?php echo $comment_author_url; ?>" size="22" tabindex="3" />
                                        <label for="url"><small><?php _e('Website', 'xpress'); ?></small></label></p>
                                <?php endif; ?>
                        </div>

                        <div id="xpress-comment-form">
                                <!--<p><small><?php printf(__('<strong>XHTML:</strong> You can use these tags: <code>%s</code>', 'xpress'), allowed_tags()); ?></small></p>-->

                                <textarea name="comment" id="comment" cols="100" rows="5" tabindex="4" style="width:100%"></textarea>
                                <div class ="xpress-comment-submit">
                                        <input name="submit" type="submit" id="submit" tabindex="5" value="<?php _e('Submit Comment', 'xpress'); ?>" />
                                </div>
                                <?php comment_id_fields(); ?>   
                                <?php do_action('comment_form', $post->ID); ?>
                        </div>
                </form>
        <?php endif; // If registration required and not logged in ?>

<?php endif; // if you delete this the sky will fall on your head ?>