Appearance>Editor>Comments (comments.php)
Delete:
<?php // You can start editing here -- including this comment!
if ( have_comments() ): ?>
<div id="comments">
<h2 id="comments-title">
<?php comments_number(__( 'No Comments', 'simplecatch' ), __( '1 Comment', 'simplecatch' ), __( '% Comments', 'simplecatch' ) );?>
</h2><!-- #comments -->
<div class="navigation clearfix">
<div class="alignleft">
<?php previous_comments_link();?>
</div>
<div class="alignright">
<?php next_comments_link(); ?>
</div>
</div> <!-- .navigation -->
<ul class="commentlist">
<?php wp_list_comments();?>
</ul>
<div class="navigation clearfix">
<div class="alignleft">
<?php previous_comments_link();?>
</div>
<div class="alignright">
<?php next_comments_link(); ?>
</div>
</div> <!-- .navigation -->
</div><!-- .comment-wrap -->
<?php else: // this is displayed if there are no comments so far
if (comments_open()): // If comments are open, but there are no comments.
else: // comments are closed ?>
<p class="nocomments"><?php _e( 'Comments are closed.', 'simplecatch' );?></p>
<?php endif;
endif;?>
<?php
if (comments_open()): // The comment form
$req = get_option( 'require_name_email' );
$aria_req = ( $req ? " aria-required='true'" : '' );
$fields = array(
'author' => '<label>Name</label><input type="text" class="text" placeholder="'.esc_attr( 'Name ( required )' ).'" name="author"'. $aria_req .' />',
'email' => '<label>Email </label><input type="text" class="text" placeholder="'.esc_attr( 'Email ( required )' ).'" name="email"'. $aria_req .' />',
'url' => '<label>Website </label><input type="text" class="text" placeholder="'.esc_attr( 'Website' ).'" name="subject"'. $aria_req .' />'
);
$args = array(
'title_reply' => __( 'Leave a Comment', 'simplecatch' ),
'comment_notes_before' => '',
'comment_field' => '<label>Comment</label><textarea name="comment" id="comment" rows="10" tabindex="4"></textarea>',
'label_submit' => __( 'Submit','simplecatch' ),
'comment_notes_after' => '',
'fields' => apply_filters( 'comment_form_default_fields', $fields )
);
comment_form($args);
endif; // if you delete this the sky will fall on your head ?>