Index: wp-includes/comment-template.php
===================================================================
--- wp-includes/comment-template.php	(revision 15483)
+++ wp-includes/comment-template.php	(working copy)
@@ -1561,11 +1561,12 @@
 				<?php else : ?>
 					<form action="<?php echo site_url( '/wp-comments-post.php' ); ?>" method="post" id="<?php echo esc_attr( $args['id_form'] ); ?>">
 						<?php do_action( 'comment_form_top' ); ?>
+						<?php echo $args['comment_notes_before']; ?>
 						<?php if ( is_user_logged_in() ) : ?>
 							<?php echo apply_filters( 'comment_form_logged_in', $args['logged_in_as'], $commenter, $user_identity ); ?>
 							<?php do_action( 'comment_form_logged_in_after', $commenter, $user_identity ); ?>
 						<?php else : ?>
-							<?php echo $args['comment_notes_before']; ?>
+							
 							<?php
 							do_action( 'comment_form_before_fields' );
 							foreach ( (array) $args['fields'] as $name => $field ) {