No Comments Anywhere! (although there are some)

Ok I just made a new theme based off of the Kubrick one, just like the last one I did. Now comments appear in the WP-Admin and on a post it will show “2 Comments” but when you click on the comment link or the post link and go to the actual posting page there are no comments that show up!

I have disabled all of my plugins to no avail. I have this setup under Options >> Discussion:

Usual settings for an article:
(These settings may be overridden for individual articles.)

* Attempt to notify any blogs linked to from the article (slows down posting.)
* Allow link notifications from other blogs (pingbacks and trackbacks.)
* Allow people to post comments on the article

E-mail me whenever:

* Anyone posts a comment
* A comment is held for moderation

Before a comment appears:

* An administrator must always approve the comment
* Comment author must fill out name and e-mail

Those are the ones I have “selected” and here is the code I’m using on my page:

<?php if (have_posts()) : ?>

		<?php while (have_posts()) : the_post(); ?>

			<div class="post" id="post-<?php the_ID(); ?>">
				<a href="<?php the_permalink() ?>" rel="bookmark" title="Permanent Link to <?php the_title(); ?>"><h2><?php the_title(); ?></h2></a><p><small><?php the_time('F jS, Y') ?> <!-- by <?php the_author() ?> --></small>
				<p>
				<?php the_excerpt(); ?>		

				<div class="entry">
					<?php the_content('Read the rest of this entry &raquo;'); ?>
				</div>

				<p class="postmetadata">Posted in <?php the_category(', ') ?> | <?php edit_post_link('Edit', '', ' | '); ?>  <?php comments_popup_link('No Comments »', '1 Comment »', '% Comments »'); ?></p>
			</div>

		<?php endwhile; ?>

		<div class="navigation">
			<div class="alignleft"><?php next_posts_link('&laquo; Previous Entries') ?></div>
			<div class="alignright"><?php previous_posts_link('Next Entries &raquo;') ?></div>
		</div>

	<?php else : ?>

		<h2 class="center">Not Found</h2>
		<p class="center">Sorry, but you are looking for something that isn't here.</p>
		<?php include (TEMPLATEPATH . "/searchform.php"); ?>

	<?php endif; ?>

I’m not sure what else I am missing! I created my own header file and just dropped in the data from the Kubrick theme that I wanted. I was sure that I had all of the code in place. So what could I be missing?

Thank you!