<?php
/**
 * The template for displaying Comments.
 *
 * The area of the page that contains both current comments
 * and the comment form.  The actual display of comments is
 * handled by a callback to twentyten_comment which is
 * located in the functions.php file.
 *
 * @package WordPress
 * @subpackage Twenty_Ten
 * @since Twenty Ten 1.0
 */
?>

			<div id="comments" style="padding:15px; background-color:#EAF5FF">
<?php if ( post_password_required() ) : ?>
				<p class="nopassword"><?php _e( 'This post is password protected. Enter the password to view any comments.', 'twentyten' ); ?></p>
			</div><!-- #comments -->
<?php
		/* Stop the rest of comments.php from being processed,
		 * but don't kill the script entirely -- we still have
		 * to fully load the template.
		 */
		return;
	endif;
?>

<?php
	// You can start editing here -- including this comment!
?>

<?php if ( have_comments() ) : ?>
			<h3 id="comments-title"><?php
			printf( _n( 'One Response to %2$s', '%1$s Responses to %2$s', get_comments_number(), 'twentyten' ),
			number_format_i18n( get_comments_number() ), '<em>' . get_the_title() . '</em>' );
			?></h3>

<?php if ( get_comment_pages_count() > 1 && get_option( 'page_comments' ) ) : // Are there comments to navigate through? ?>
			<div class="navigation">
				<div class="nav-previous"><?php previous_comments_link( __( '<span class="meta-nav">&larr;</span> Older Comments', 'twentyten' ) ); ?></div>
				<div class="nav-next"><?php next_comments_link( __( 'Newer Comments <span class="meta-nav">&rarr;</span>', 'twentyten' ) ); ?></div>
			</div> <!-- .navigation -->
<?php endif; // check for comment navigation ?>

			<ol class="commentlist">
				<?php
					/* Loop through and list the comments. Tell wp_list_comments()
					 * to use twentyten_comment() to format the comments.
					 * If you want to overload this in a child theme then you can
					 * define twentyten_comment() and that will be used instead.
					 * See twentyten_comment() in twentyten/functions.php for more.
					 */
					wp_list_comments( array( 'callback' => 'twentyten_comment' ) );
				?>
			</ol>

<?php if ( get_comment_pages_count() > 1 && get_option( 'page_comments' ) ) : // Are there comments to navigate through? ?>
			<div class="navigation">
				<div class="nav-previous"><?php previous_comments_link( __( '<span class="meta-nav">&larr;</span> Older Comments', 'twentyten' ) ); ?></div>
				<div class="nav-next"><?php next_comments_link( __( 'Newer Comments <span class="meta-nav">&rarr;</span>', 'twentyten' ) ); ?></div>
			</div><!-- .navigation -->
<?php endif; // check for comment navigation ?>
http://dev1.actsolution.biz/nchm/wp-admin/theme-editor.php?file=/home/dev/public_html/nchm/wp-content/themes/nchm/comments.php&theme=NCHM&a=te&scrollto=980
<?php else : // or, if we don't have comments:

	/* If there are no comments and comments are closed,
	 * let's leave a little note, shall we?
	 */
	if ( ! comments_open() ) :
?>
	<p class="nocomments"><?php _e( 'Comments are closed.', 'twentyten' ); ?></p>
<?php endif; // end ! comments_open() ?>

<?php endif; // end have_comments() ?>

<h3 id="respond">Leave a Reply</h3>

<form action=”<?php echo get_option(‘siteurl’); ?>/wp-comments-post.php” method=”post” id=”commentform”>
   <p>
       <input name="author" id="author" value="" size="22" tabindex="1" type="text" style="border:1px #DDDDDD solid; background-color: #FFFFFF">
          <label for="author">
             <small>Name*</small>
          </label>
   </p>
   <p>
       <input name="email" id="email" value="" size="22" tabindex="2" type="text" style="border:1px #DDDDDD solid; background-color: #FFFFFF">
          <label for="email">
              <small>Email* (will not be published)</small>
          </label>
   </p>

   <p>
       <textarea name="comment" id="comment" cols="50" rows="10" tabindex="4" style="border:1px #DDDDDD solid; background-color: #FFFFFF">
       </textarea>
   </p>
   <p>
       <input name="submit" id="submit" tabindex="5" value="Submit Comment" type="submit">
       <input name="comment_post_ID" value="1" type="hidden">
   </p>
</form>

</div><!-- #comments -->