BELOW IS WHAT I FIND IN MY comments.php…
<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.', 'magazine-basic' ); ?></div>
</div><!-- .comments -->
<?php
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(), 'magazine-basic' ),
number_format_i18n( get_comments_number() ), '<em>' . get_the_title() . '</em>' );
?>
</h3>
<?php if ( get_comment_pages_count() > 1 ) : // are there comments to navigate through ?>
<div class="navigation">
<div class="nav-previous"><?php previous_comments_link( __( '← Older Comments', 'magazine-basic' ) ); ?></div>
<div class="nav-next"><?php next_comments_link( __( 'Newer Comments →', 'magazine-basic' ) ); ?></div>
</div>
<?php endif; // check for comment navigation ?>
<ol class="commentlist">
<?php wp_list_comments( array( 'callback' => 'pbt_mytheme_comment', 'reply_text' => __('Reply', 'magazine-basic') ) ); ?>
<?php if ( get_comment_pages_count() > 1 ) : // are there comments to navigate through ?>
<div class="navigation">
<div class="nav-previous"><?php previous_comments_link( __( '← Older Comments', 'magazine-basic' ) ); ?></div>
<div class="nav-next"><?php next_comments_link( __( 'Newer Comments →', 'magazine-basic' ) ); ?></div>
</div>
<?php endif; // check for comment navigation ?>
<?php else : // this is displayed if there are no comments so far ?>
<?php endif; ?>
<?php
$args = array(
'comment_notes_after' => '',
'comment_field' => '<p class="comment-form-comment"><textarea id="comment" name="comment" cols="45" rows="8" aria-required="true"></textarea></p>'
);
comment_form($args); ?>
</div><!-- #comments -->