source: branches/Ver2.4/extras/my_themes/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 ( xpress_is_wp_version('>=','2.7')) : ?>
        <?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 else : // is version 2.7 under?>
        <?php if ( $comments ) : ?>
                <h3 id="xpress_comments"><?php comments_number(__('No Responses', 'xpress'), __('One Response', 'xpress'), __('% Responses', 'xpress'));?> <?php printf(__('to &#8220;%s&#8221;', 'xpress'), the_title('', '', false)); ?></h3>
                <div id="xpress_commentlist">
                        <?php foreach ($comments as $comment) : ?>
                                <li <?php echo $oddcomment; ?>id="comment-<?php comment_ID() ?>">
                                        <?php if (function_exists('get_avatar')) echo get_avatar( $comment, 32 ); ?>    
                                        <?php printf(__('<cite>%s</cite> Says:', 'xpress'), get_comment_author_link()); ?>
                                        <?php if ($comment->comment_approved == '0') : ?>
                                        <em><?php _e('Your comment is awaiting moderation.', 'xpress'); ?></em>
                                        <?php endif; ?>
                                        <br />
                                        <small class="commentmetadata"><a href="#comment-<?php comment_ID() ?>" title=""><?php printf(__('%1$s at %2$s', 'xpress'), get_comment_date(), get_comment_time()); ?></a> <?php edit_comment_link(__('Comment Edit', 'xpress'),'&nbsp;&nbsp;',''); ?></small>
                                        <?php comment_text() ?>
                                </li>
                                <?php
                                        /* Changes every other comment to a different class */
                                        $oddcomment = ( empty( $oddcomment ) ) ? 'class="alt" ' : '';
                                ?>
                        <?php endforeach; /* end for each comment */ ?>
                        </ol>
                </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 endif; ?>

<?php if ('open' == $post->comment_status) : ?>
        <div id="respond">
                <h3><?php comment_form_title( __('Leave a Reply', 'xpress'), __('Leave a Reply for %s' , 'xpress') ); ?></h3>
                        
                <?php if ( function_exists('cancel_comment_reply_link') ): ?>
                        <div id="cancel-comment-reply"> 
                                <small><?php cancel_comment_reply_link() ?></small>
                        </div> 
                <?php endif; ?>
                
                <?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 ( $user_ID ) : ?>
                                                <?php if ( function_exists('wp_logout_url') ): ?>
                                                        <p><?php printf(__('Logged in as <a href="%1$s">%2$s</a>.', 'xpress'), get_option('siteurl') . '/wp-admin/profile.php', $user_identity); ?> <a href="<?php echo wp_logout_url(get_permalink()); ?>" title="<?php _e('Log out of this account', 'xpress'); ?>"><?php _e('Log out &raquo;', 'xpress'); ?></a></p>
                                                <?php else : ?>
                                                        <p><?php printf(__('Logged in as <a href="%1$s">%2$s</a>.', 'xpress'), get_option('siteurl') . '/wp-admin/profile.php', $user_identity); ?> <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?action=logout" title="<?php _e('Log out of this account', 'xpress'); ?>"><?php _e('Log out &raquo;', 'xpress'); ?></a></p>
                                                <?php endif; ?>
                                        <?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 if (function_exists('comment_id_fields')) : ?>
                                                <?php comment_id_fields(); //@since 2.7.0 ?>  
                                        <?php else : ?>
                                                <input type="hidden" name="comment_post_ID" value="<?php echo $id; ?>" />
                                        <?php endif; ?>
                                        <?php
                                                ob_start();
                                                        do_action('comment_form', $post->ID);
                                                        $output = ob_get_contents();
                                                ob_end_clean();
                                                echo str_replace(' id="_wp', ' id="wp', $output);
                                        ?>
                                </div>
                        </form>
                <?php endif; // If registration required and not logged in ?>
        </div>

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