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

<?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 twentyeleven_comment which is
 * located in the functions.php file.
 *
 * @package WordPress
 * @subpackage Twenty Eleven
 * @since Twenty Eleven 1.0
 */
?>
	<div id="comments">
	<?php if ( post_password_required() ) : ?>
		<div class="nopassword"><?php _e( 'This post is password protected. Enter the password to view any comments.', 'twentyeleven' ); ?></div>
	</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() ) : ?>
		<h2 id="comments-title">
			<?php
				printf( _n( 'One thought on &ldquo;%2$s&rdquo;', '%1$s thoughts on &ldquo;%2$s&rdquo;', get_comments_number(), 'twentyeleven' ),
					number_format_i18n( get_comments_number() ), '<span>' . get_the_title() . '</span>' );
			?>
		</h2>

		<?php if ( get_comment_pages_count() > 1 && get_option( 'page_comments' ) ) : // are there comments to navigate through ?>
		<nav id="comment-nav-above">
			<h1 class="section-heading"><?php _e( 'Comment navigation', 'twentyeleven' ); ?></h1>
			<div class="nav-previous"><?php previous_comments_link( __( '&larr; Older Comments', 'twentyeleven' ) ); ?></div>
			<div class="nav-next"><?php next_comments_link( __( 'Newer Comments &rarr;', 'twentyeleven' ) ); ?></div>
		</nav>
		<?php endif; // check for comment navigation ?>

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

		<?php if ( get_comment_pages_count() > 1 && get_option( 'page_comments' ) ) : // are there comments to navigate through ?>
		<nav id="comment-nav-below">
			<h1 class="section-heading"><?php _e( 'Comment navigation', 'twentyeleven' ); ?></h1>
			<div class="nav-previous"><?php previous_comments_link( __( '&larr; Older Comments', 'twentyeleven' ) ); ?></div>
			<div class="nav-next"><?php next_comments_link( __( 'Newer Comments &rarr;', 'twentyeleven' ) ); ?></div>
		</nav>
		<?php endif; // check for comment navigation ?>

	<?php else : // this is displayed if there are no comments so far ?>

		<?php if ( comments_open() ) : // If comments are open, but there are no comments ?>

		<?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?
			 * But only on posts! We don't want the note on pages.
			 */
			if ( ! comments_open() && ! is_page() ) :
			?>
			<p class="nocomments"><?php _e( 'Comments are closed.', 'twentyeleven' ); ?></p>
			<?php endif; // end ! comments_open() && ! is_page() ?>


		<?php endif; ?>

	<?php endif; ?>

	<?php comment_form(); ?>

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