Index: src/wp-admin/includes/dashboard.php
===================================================================
--- src/wp-admin/includes/dashboard.php	(revision 37299)
+++ src/wp-admin/includes/dashboard.php	(working copy)
@@ -263,25 +263,24 @@
 	}
 	// Comments
 	$num_comm = wp_count_comments();
-	if ( $num_comm && $num_comm->approved ) {
-		$text = sprintf( _n( '%s Comment', '%s Comments', $num_comm->approved ), number_format_i18n( $num_comm->approved ) );
-		?>
-		<li class="comment-count"><a href="edit-comments.php"><?php echo $text; ?></a></li>
-		<?php
-		$moderated_comments_count_i18n = number_format_i18n( $num_comm->moderated );
-		/* translators: Number of comments in moderation */
-		$text = sprintf( _nx( '%s in moderation', '%s in moderation', $num_comm->moderated, 'comments' ), $moderated_comments_count_i18n );
-		/* translators: Number of comments in moderation */
-		$aria_label = sprintf( _nx( '%s comment in moderation', '%s comments in moderation', $num_comm->moderated, 'comments' ), $moderated_comments_count_i18n );
-		?>
-		<li class="comment-mod-count<?php
-			if ( ! $num_comm->moderated ) {
-				echo ' hidden';
-			}
-		?>"><a href="edit-comments.php?comment_status=moderated" aria-label="<?php esc_attr_e( $aria_label ); ?>"><?php echo $text; ?></a></li>
-		<?php
-	}

+	$text = sprintf( _n( '%s Comment', '%s Comments', $num_comm->approved ), number_format_i18n( $num_comm->approved ) );
+	?>
+	<li class="comment-count"><a href="edit-comments.php"><?php echo $text; ?></a></li>
+	<?php
+	$moderated_comments_count_i18n = number_format_i18n( $num_comm->moderated );
+	/* translators: Number of comments in moderation */
+	$text = sprintf( _nx( '%s in moderation', '%s in moderation', $num_comm->moderated, 'comments' ), $moderated_comments_count_i18n );
+	/* translators: Number of comments in moderation */
+	$aria_label = sprintf( _nx( '%s comment in moderation', '%s comments in moderation', $num_comm->moderated, 'comments' ), $moderated_comments_count_i18n );
+	?>
+	<li class="comment-mod-count<?php
+		if ( ! $num_comm->moderated ) {
+			echo ' hidden';
+		}
+	?>"><a href="edit-comments.php?comment_status=moderated" aria-label="<?php esc_attr_e( $aria_label ); ?>"><?php echo $text; ?></a></li>
+	<?php
+
 	/**
 	 * Filter the array of extra elements to list in the 'At a Glance'
 	 * dashboard widget.