WordPress/wp-content/themes/twentyten/comments.php

<?php
/**
 * 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">
<?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 ?>

	<?php
	/*
	 * If there are no comments and comments are closed, let's leave a little note, shall we?
	 * But we only want the note on posts and pages that had comments in the first place.
	 */
	if ( ! comments_open() && get_comments_number() ) :
		?>
		<p class="nocomments"><?php _e( 'Comments are closed.', 'twentyten' ); ?></p>
	<?php endif; ?>

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

<?php comment_form(); ?>

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