Sample WP comments file

comments.php

<?php if ( have_comments() || comments_open() ) : ?>

<section id="comments"<?php if ( ! comments_open() ) : ?> class="comments-closed"<?php endif; ?>>
	
	<?php if ( have_comments() ) : ?>
	
	<header class="visuallyhidden">
		<h3>Responses</h3>
	</header>
	
	<?php wp_list_comments( array( 
		'callback' => 'tsticka14_comment',
		'max_depth' => 1
	) ); ?>
	
	<?php endif; ?>
	
	<?php if ( comments_open() ) : 

	global $user_identity, $id, $post;
	$commenter = wp_get_current_commenter(); 
	$logged_in_as = '<p class="comment-form-item comment-form-logged-in-as">' . sprintf( __( 'Logged in as <a href="%1$s">%2$s</a>. <a href="%3$s" title="Log out of this account">Log out?</a>' ), admin_url( 'profile.php' ), $user_identity, wp_logout_url( apply_filters( 'the_permalink', get_permalink( $post->ID ) ) ) ) . '</p>';

	$note = 'Your email address won\'t be published. '; 
	if ( function_exists(Markdown) ) {
		$note.= 'You can use some HTML or <a href="http://daringfireball.net/projects/markdown/syntax" rel="external nofollow">Markdown</a>.';
	} else {
		$note.= 'You can use some HTML.';
	}

	?>
	<div class="content comment-form" id="respond">
		<h3 class="primary comment-form-hd">Leave a response</h3>
		<form action="<?php echo site_url( '/wp-comments-post.php' ); ?>" method="post" id="<?php echo esc_attr( $args['id_form'] ); ?>">
		<?php if ( is_user_logged_in() ) : ?>
			<?php echo apply_filters( 'comment_form_logged_in', $logged_in_as, $commenter, $user_identity ); ?>
		<?php else : ?>
			<p class="comment-form-item comment-form-author clearfix">
				<label for="author" class="required">Name</label>
				<input id="author" name="author" type="text" value="<?php echo esc_attr( $commenter['comment_author'] ); ?>" size="20" aria-required="true" />
			</p>
			<p class="comment-form-item comment-form-email clearfix">
				<label for="email" class="required">Email</label>
				<input id="email" name="email" type="email" value="<?php echo esc_attr( $commenter['comment_author_email'] ); ?>" size="20" aria-required="true" placeholder="[email protected]" />
			</p>
			<p class="comment-form-item comment-form-url clearfix">
				<label for="url">Website <span class="note">(Optional)</span></label>
				<input id="url" name="url" type="url" value="<?php echo esc_attr( $commenter['comment_author_url'] ); ?>" size="20" placeholder="http://website.com" />
			</p>
		<?php endif; ?>
			<p class="comment-form-item comment-form-comment clearfix">
				<label for="comment" class="required">Message</label>
				<textarea id="comment" name="comment" cols="45" rows="4" aria-required="true"></textarea>
			</p>
			<p class="note comment-form-item"><?php echo wptexturize( $note ); ?></p>
			<p class="comment-form-item">
				<input name="submit" type="submit" id="submit" value="Submit your comment" />
				<?php comment_id_fields( $id ); ?>
			</p>
		</form>
	</div>
	<?php endif; ?>

</section>

<?php endif; ?>