Index: wp-content/themes/default/comments.php
===================================================================
--- wp-content/themes/default/comments.php	(revision 10169)
+++ wp-content/themes/default/comments.php	(working copy)
@@ -89,8 +89,8 @@
 <?php do_action('comment_form', $post->ID); ?>
 
 </form>
-</div>
 
 <?php endif; // If registration required and not logged in ?>
+</div>
 
 <?php endif; // if you delete this the sky will fall on your head ?>