Index: comment-template.php
===================================================================
--- comment-template.php	(revision 6425)
+++ comment-template.php	(working copy)
@@ -162,13 +162,17 @@
 	global $id;
 	$number = get_comments_number($id);
 
-	if ( $number > 1 )
-		$output = str_replace('%', $number, ( false === $more ) ? __('% Comments') : $more);
-	elseif ( $number == 0 )
-		$output = ( false === $zero ) ? __('No Comments') : $zero;
-	else // must be one
-		$output = ( false === $one ) ? __('1 Comment') : $one;
+	if ( false === $zero )
+		$zero = __('No Comments');
 
+	if ( false === $one )
+		$one = __('1 Comment');
+
+	if ( false === $more )
+		$more = __('% Comments');
+
+	$output = wp_counted_string($number, $zero, $one, $more);
+
 	echo apply_filters('comments_number', $output, $number);
 }
 
Index: pluggable.php
===================================================================
--- pluggable.php	(revision 6425)
+++ pluggable.php	(working copy)
@@ -631,7 +631,13 @@
 	$notify_message .= sprintf( __('Approve it: %s'),  get_option('siteurl')."/wp-admin/comment.php?action=mac&c=$comment_id" ) . "\r\n";
 	$notify_message .= sprintf( __('Delete it: %s'), get_option('siteurl')."/wp-admin/comment.php?action=cdc&c=$comment_id" ) . "\r\n";
 	$notify_message .= sprintf( __('Spam it: %s'), get_option('siteurl')."/wp-admin/comment.php?action=cdc&dt=spam&c=$comment_id" ) . "\r\n";
-	$notify_message .= sprintf( __('Currently %s comments are waiting for approval. Please visit the moderation panel:'), $comments_waiting ) . "\r\n";
+	$strCommentsPending = wp_counted_string( // Suspicion that translatable strings have to be on their own lines.
+		$comments_waiting,
+		__('no comments'),
+		__('1 comment'),
+		__('% comments')
+	);
+	$notify_message .= sprintf( __('Currently %s comments are waiting for approval. Please visit the moderation panel:'), $strCommentsPending ) . "\r\n";
 	$notify_message .= get_option('siteurl') . "/wp-admin/moderation.php\r\n";
 
 	$subject = sprintf( __('[%1$s] Please moderate: "%2$s"'), get_option('blogname'), $post->post_title );