source: wp-content/themes/toemon/comments.php @ 1

<?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 (!empty($post->post_password)) { // if there's a password
                if ($_COOKIE['wp-postpass_' . COOKIEHASH] != $post->post_password) {  // and it doesn't match the cookie
                        ?>

                        <p class="nocomments"><?php _e('This post is password protected. Enter the password to view comments.', 'kubrick'); ?></p>

                        <?php
                        return;
                }
        }

        /* This variable is for alternating comment background */
        $oddcomment = 'class="alt" ';
?>

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

<?php if ($comments) : ?>
        <h3 id="xpress_comments"><?php comments_number(__('No Responses', 'kubrick'), __('One Response', 'kubrick'), __('% Responses', 'kubrick'));?> <?php printf(__('to &#8220;%s&#8221;', 'kubrick'), the_title('', '', false)); ?></h3>
        <?php if (function_exists('wp_list_comments')) : ?>
                <ol class="xpress_commentlist">
                <?php wp_list_comments();?>
                <div class="navigation">
                        <div class="alignleft"><?php previous_comments_link() ?></div>
                        <div class="alignright"><?php next_comments_link() ?></div>
                </div>
                </ol>
        <?php else : ?>
                <ol class="xpress_commentlist">

                <?php foreach ($comments as $comment) : ?>

                        <li <?php echo $oddcomment; ?>id="comment-<?php comment_ID() ?>">
                                <?php if(function_exists('get_avatar')) : ?><?php echo get_avatar( $comment, 32 ); ?><?php endif; ?>
                                <?php printf(__('<cite>%s</cite> Says:', 'kubrick'), get_comment_author_link()); ?>
                                <?php if ($comment->comment_approved == '0') : ?>
                                <em><?php _e('Your comment is awaiting moderation.', 'kubrick'); ?></em>
                                <?php endif; ?>
                                <br />

                                <small class="xpress_commentmetadata"><a href="#comment-<?php comment_ID() ?>" title=""><?php printf(__('%1$s at %2$s', 'kubrick'), get_comment_date(__('F jS, Y', 'kubrick')), get_comment_time()); ?></a> <?php edit_comment_link(__('edit', 'kubrick'),'&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>
        <?php endif; ?>
 <?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.', 'kubrick'); ?></p>

        <?php endif; ?>
<?php endif; ?>


<?php if ('open' == $post->comment_status) : ?>
        <div id="respond">
                <h3><?php _e('Leave a Reply', 'kubrick'); ?></h3>
                <?php if ( function_exists('cancel_comment_reply_link') ): ?>
                        <div class="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.', 'kubrick'), 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="xpress_commentform">

                                <?php if ( $user_ID ) : ?>

                                        <p><?php printf(__('Logged in as <a href="%1$s">%2$s</a>.', 'kubrick'), 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', 'kubrick'); ?>"><?php _e('Log out &raquo;', 'kubrick'); ?></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', 'kubrick'); ?> <?php if ($req) _e("(required)", "kubrick"); ?></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)', 'kubrick'); ?> <?php if ($req) _e("(required)", "kubrick"); ?></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', 'kubrick'); ?></small></label></p>

                                <?php endif; ?>

                                <!--<p><small><?php printf(__('<strong>XHTML:</strong> You can use these tags: <code>%s</code>', 'kubrick'), allowed_tags()); ?></small></p>-->

                                <p><textarea name="comment" id="xpress_comment" cols="100%" rows="10" tabindex="4"></textarea></p>

                                <p><input name="submit" type="submit" id="xpress_submit" tabindex="5" value="<?php _e('Submit Comment', 'kubrick'); ?>" />
                                <?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; ?>
                                </p>
                                <?php do_action('comment_form', $post->ID); ?>

                        </form>
                        
                <?php endif; // If registration required and not logged in ?>
        </div>
<?php endif; // if you delete this the sky will fall on your head ?>