Index: wp-includes/comment-template.php
===================================================================
--- wp-includes/comment-template.php	(revision 13166)
+++ wp-includes/comment-template.php	(working copy)
@@ -1465,32 +1465,32 @@
 
 	$req = get_option( 'require_name_email' );
 	$aria_req = ( $req ? " aria-required='true'" : '' );
-	$defaults = array( 'fields' => apply_filters( 'comment_form_default_fields', array( 'author' => '<div id="form-section-author" class="form-section">
-																										<div class="form-label"><label for="author">' . __( 'Name', 'twentyten' ) . '</label> ' . ( $req ? '<span class="required">*</span>' : '' ) . '</div>
-																										<div class="form-input"><input id="author" name="author" type="text" value="' . esc_attr( $commenter['comment_author'] ) . '" size="30" tabindex="1"' . $aria_req . ' /></div>
-																									</div><!-- #form-section-author .form-section -->',
-																							'email' => '<div id="form-section-email" class="form-section">
-																											<div class="form-label"><label for="email">' . __( 'Email', 'twentyten' ) . '</label> ' . ( $req ? '<span class="required">*</span>' : '' ) . '</div>
-																											<div class="form-input"><input id="email" name="email" type="text" value="' . esc_attr(  $commenter['comment_author_email'] ) . '" size="30" tabindex="2"' . $aria_req . ' /></div>
-																										</div><!-- #form-section-email .form-section -->', 
-																							'url' => '<div id="form-section-url" class="form-section">
-																											<div class="form-label"><label for="url">' . __( 'Website', 'twentyten' ) . '</label></div>
-																											<div class="form-input"><input id="url" name="url" type="text" value="' . esc_attr( $commenter['comment_author_url'] ) . '" size="30" tabindex="3" /></div>
-																										</div><!-- #form-section-url .form-section -->' ) ),
-						'comment_field' => '<div id="form-section-comment" class="form-section">
-												<div class="form-label"><label for="comment">' . __( 'Comment', 'twentyten' ) . '</label></div>
-												<div class="form-textarea"><textarea id="comment" name="comment" cols="45" rows="8" tabindex="4" aria-required="true"></textarea></div>
-											</div><!-- #form-section-comment .form-section -->',
-						'must_log_in' => '<p>' .  sprintf( __( 'You must be <a href="%s">logged in</a> to post a comment.' ), wp_login_url( apply_filters( 'the_permalink', get_permalink( $post_id ) ) ) ) . '</p>',
-						'logged_in_as' => '<p>' . sprintf( __( 'Logged in as <a href="%s">%s</a>. <a href="%s" title="Log out of this account">Log out?</a></p>' ), admin_url( 'profile.php' ), $user_identity, wp_logout_url( apply_filters( 'the_permalink', get_permalink( $post_id ) ) ) ),
-						'comment_notes_before' => '<p id="comment-notes">' . __( 'Your email is <em>never</em> published nor shared.' ) . ( $req ? __( ' Required fields are marked <span class="required">*</span>' ) : '' ) . '</p>', 
-						'comment_notes_after' => '<div id="form-allowed-tags" class="form-section">
-													<p><span>' . __( 'You may use these <abbr title="HyperText Markup Language">HTML</abbr> tags and attributes:' ) . '</span> <code>' . allowed_tags() . '</code></p>
-												</div>',
+	$defaults = array( 'fields' => apply_filters( 'comment_form_default_fields', array( 'author' => '<p class="comment-form-author">' .
+																									'<label for="author">' . __( 'Name' ) . '</label> ' .
+																									( $req ? '<span class="required">*</span>' : '' ) .
+																									'<input id="author" name="author" type="text" value="' . esc_attr( $commenter['comment_author'] ) . '" size="30" tabindex="1"' . $aria_req . ' />' . 
+																									'</p><!-- #form-section-author .form-section -->',
+																							'email' => '<p class="comment-form-email">' .
+																										'<label for="email">' . __( 'Email' ) . '</label> ' .
+																										( $req ? '<span class="required">*</span>' : '' ) .
+																										'<input id="email" name="email" type="text" value="' . esc_attr(  $commenter['comment_author_email'] ) . '" size="30" tabindex="2"' . $aria_req . ' />' .
+																										'</p><!-- #form-section-email .form-section -->', 
+																							'url' => '<p class="comment-form-url">' .
+																										'<label for="url">' . __( 'Website' ) . '</label>' .
+																										'<input id="url" name="url" type="text" value="' . esc_attr( $commenter['comment_author_url'] ) . '" size="30" tabindex="3" />' .
+																										'</p><!-- #form-section-url .form-section -->' ) ),
+						'comment_field' => '<p class="comment-form-comment">' .
+												'<label for="comment">' . __( 'Comment' ) . '</label>' .
+												'<textarea id="comment" name="comment" cols="45" rows="8" tabindex="4" aria-required="true"></textarea>' .
+											'</p><!-- #form-section-comment .form-section -->',
+						'must_log_in' => '<p class="must-log-in">' .  sprintf( __( 'You must be <a href="%s">logged in</a> to post a comment.' ), wp_login_url( apply_filters( 'the_permalink', get_permalink( $post_id ) ) ) ) . '</p>',
+						'logged_in_as' => '<p class="logged-in-as">' . sprintf( __( 'Logged in as <a href="%s">%s</a>. <a href="%s" title="Log out of this account">Log out?</a></p>' ), admin_url( 'profile.php' ), $user_identity, wp_logout_url( apply_filters( 'the_permalink', get_permalink( $post_id ) ) ) ),
+						'comment_notes_before' => '<p class="comment-notes">' . __( 'Your email is <em>never</em> published nor shared.' ) . ( $req ? __( ' Required fields are marked <span class="required">*</span>' ) : '' ) . '</p>', 
+						'comment_notes_after' => '<dl class="form-allowed-tags"><dt>' . __( 'You may use these <abbr title="HyperText Markup Language">HTML</abbr> tags and attributes:' ) . '</dt> <dd><code>' . allowed_tags() . '</code></dd></dl>',
 						'id_form' => 'commentform',
 						'id_submit' => 'submit',
 						'title_reply' => __( 'Leave a Reply' ),
-						'title_reply_to' => __( 'Leave a Reply to %s'),
+						'title_reply_to' => __( 'Leave a Reply to %s' ),
 						'cancel_reply_link' => __( 'Cancel reply' ),
 						'label_submit' => __( 'Post Comment' ),
 				);
@@ -1522,10 +1522,10 @@
 						<?php endif; ?>
 						<?php echo apply_filters( 'comment_form_field_comment', $args['comment_field'] ); ?>
 						<?php echo $args['comment_notes_after']; ?>
-						<div class="form-submit">
+						<p class="form-submit">
 							<input name="submit" type="submit" id="<?php echo esc_attr( $args['id_submit'] ); ?>" tabindex="<?php echo ( count( $args['fields'] ) + 2 ); ?>" value="<?php echo esc_attr( $args['label_submit'] ); ?>" />
 							<?php comment_id_fields(); ?>
-						</div>
+						</p>
 						<?php do_action( 'comment_form', $post_id ); ?>
 					</form>
 				<?php endif; ?>
Index: wp-content/themes/twentyten/style.css
===================================================================
--- wp-content/themes/twentyten/style.css	(revision 13166)
+++ wp-content/themes/twentyten/style.css	(working copy)
@@ -104,7 +104,7 @@
 h3#reply-title,
 #access .menu,
 #cancel-comment-reply-link,
-#form-allowed-tags,
+.form-allowed-tags,
 #site-info,
 #site-title,
 #wp-calendar,
@@ -117,7 +117,7 @@
 .entry-meta,
 .entry-title,
 .entry-utility,
-.form-label,
+#respond label,
 .navigation,
 .page-title,
 .pingback p,
@@ -962,6 +962,12 @@
 	overflow: hidden;
 	position: relative;
 }
+#respond p {
+	margin: 0;
+}
+#respond .comment-notes {
+	margin-bottom: 1em;
+}
 .children #respond {
 	margin: 0 48px 0 0;
 }
@@ -983,33 +989,42 @@
 	color:#FF4B33;
 	font-weight:bold;
 }
-.form-section label {
+#respond label {
 	color: #888;
 	font-size: 12px;
 }
-.form-section input {
+#respond input {
 	margin:0 0 9px 0;
 	width:98%;
 }
-.form-section textarea {
+#respond textarea {
 	width:99%;
 }
-#form-allowed-tags {
-	color:#888;
+#respond dt,
+#respond dd {
+	color: #888;
 	font-size: 12px;
 	line-height: 18px;
 }
-#form-allowed-tags p {
-	margin:0;
+#respond dd code {
+	font-size: 11px;
 }
-#form-allowed-tags span {
+#respond .form-submit {
+	margin: 0 0 24px;
 }
-#form-allowed-tags code {
-	font-size: 11px;
+#respond .form-submit input {
+	width: auto;
 }
-.form-submit {
-	margin: 12px 0 24px 0;
+#respond dl {
+	margin: 0 0 10px;
 }
+#respond dt {
+	 display: inline;
+	font-weight: normal;
+}
+#respond dd {
+	display: inline;
+}