Index: comment-template.php
===================================================================
--- comment-template.php	(revision 14090)
+++ comment-template.php	(working copy)
@@ -1497,16 +1497,16 @@
 																									'<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 -->',
+																									'</p><!-- .comment-form-author -->',
 																							'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 -->',
+																										'</p><!-- .comment-form-email -->',
 																							'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 -->' ) ),
+																										'</p><!-- .comment-form-url -->' ) ),
 						'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>' .
@@ -1557,7 +1557,7 @@
 						<?php do_action( 'comment_form', $post_id ); ?>
 					</form>
 				<?php endif; ?>
-			</div>
+			</div><!-- #respond -->
 			<?php do_action( 'comment_form_after' ); ?>
 		<?php else : ?>
 			<?php do_action( 'comment_form_comments_closed' ); ?>