$fields =  array(
    'author' => '<p class="comment-form-author">'  .
                '<input id="author" name="author" type="text" value="' . esc_attr( $commenter['comment_author'] ) . '" size="30"' . $aria_req . ' /></p>',
    'email'  => '<p class="comment-form-email">' .
                '<input id="email" name="email" type="text" value="' . esc_attr(  $commenter['comment_author_email'] ) . '" size="30"' . $aria_req . ' /></p>',
    'url'    => '<p class="comment-form-url">' .
                '<input id="url" name="url" type="text" value="' . esc_attr( $commenter['comment_author_url'] ) . '" size="30" /></p>',
);