wp_list_comments

function comment_display($comment, $args, $depth)
{

    if( $comment->comment_approved == 1 )
    {
        $add_style="class='is-comment'";

        if( $depth != 1 )
        {
            $_d = $depth*4;
            $_w = 718 - $_d;
            $add_style="class=**is-reply** style=**position:relative; left:".$_d."; width:$_w;**";
            $add_style = str_ireplace('**', "'", $add_style);
        }

        echo "\n<!-- ------------------------- $comment->comment_ID ---------------------- -->\n";
        echo "\t<div $add_style>\n";
        echo "\t\t<div class='c-id c-item c-first'>".$comment->comment_ID."</div>\n";
        echo "\t\t<div class='c-author c-item'>".$comment->comment_author."</div>\n";
        echo "\t\t<div class='c-text c-item c-last'>".$comment->comment_content."</div>\n";
        echo "\t</div>\n\n";
    }
}

$args = array(  'walker' => null,
                'max_depth' => '',
                'style' => "",
                'callback' => comment_display,
                'end-callback' => "",
                'type' => 'all',
                'page' => '',
                'per_page' => '',
                'avatar_size' => 32,
                'reverse_top_level' => null,
                'reverse_children' => ''
                );

wp_list_comments($args);