This is what I have in my comments.php (which I just learned through my searching, so please don’t think I know much more than that!)
<?php
/** comments.php
*
* The template for displaying Comments.
*
* The area of the page that contains both current comments
* and the comment form. The actual display of comments is
* handled by callbacks which are located in the functions.php file.
*
* @author Konstantin Obenland
* @package The Bootstrap
* @since 1.0.0 – 05.02.2012
*/
tha_comments_before();
comment_form();
tha_comments_after();
/* End of file comments.php */
/* Location: ./wp-content/themes/the-bootstrap/comments.php */