/wp-content/themes/best/comments.php

<?php
/* =============================================================
 * comments.php
 * =============================================================
 * Template for Comments and Pingbacks
 * ============================================================= */
?>
    <div id="comments">
    <?php if ( post_password_required() ) : ?>
        <p class="nopassword hero-p"><?php echo 'This post is password protected.<br/>Please enter the password to view any comments.'; ?></p>
    </div><!-- #comments -->
    <?php
            /* Stop the rest of comments.php from being processed,
             * but don't kill the script entirely -- we still have
             * to fully load the template.
             */
            return;
        endif;
    ?>

    <?php if ( have_comments() ) : ?>
        <h3 id="comments-title">
            <?php
                printf( _n( 'One Response to &ldquo;%2$s&rdquo;', '%1$s Responses to &ldquo;%2$s&rdquo;', get_comments_number() ),
                    number_format_i18n( get_comments_number() ), '<span>' . get_the_title() . '</span>' );
            ?>
        </h3>

        <?php if ( get_comment_pages_count() > 1 && get_option( 'page_comments' ) ) : // are there comments to navigate through ?>
        <nav id="comment-nav-above">
            <h1 class="visually-hidden"><?php echo 'comment navigation'; ?></h1>
            <div class="nav-previous"><?php previous_comments_link( '&larr; older comments' /* __() */ ); ?></div>
            <div class="nav-next"><?php next_comments_link( 'newer comments &rarr;' /* __() */ ); ?></div>
        </nav>
        <?php endif; // check for comment navigation ?>

        <ol class="commentlist">
            <?php
                /* Loop through and list the comments. Tell wp_list_comments()
                 * to use respond_comment() to format the comments.
                 * If you want to overload this in a child theme then you can
                 * define respond_comment() and that will be used instead.
                 * See respond_comment() in functions.php for more.
                 */
                wp_list_comments( array( 'callback' => 'respond_comment' ) );
            ?>
        </ol>

        <?php if ( get_comment_pages_count() > 1 && get_option( 'page_comments' ) ) : // are there comments to navigate through ?>
        <nav id="comment-nav-below">
            <h1 class="visually-hidden"><?php echo 'comment navigation'; ?></h1>
            <div class="nav-previous"><?php previous_comments_link( '&larr; older comments' /* __() */ ); ?></div>
            <div class="nav-next"><?php next_comments_link( 'newer comments &rarr;' /* __() */ ); ?></div>
        </nav>
        <?php endif; // check for comment navigation ?>

        <hr class="hr-row-divider">

    <?php
        /* If there are no comments and comments are closed, let's leave a little note, shall we?
         * But we don't want the note on pages or post types that do not support comments.
         */
        elseif ( ! comments_open() && ! is_page() && post_type_supports( get_post_type(), 'comments' ) ) :
    ?>
        <p class="nocomments hero-p"><?php echo 'Comments are closed.'; ?></p>
    <?php endif; ?>

    <?php 
        comment_form( array(
            'comment_field' => '<p class="comment-form-comment">
                                   <label for="comment">Comment</label>
                                   <textarea id="comment" class="span8" name="comment" cols="45" rows="8" aria-required="true"></textarea>
                               </p>'
        ));
    ?>

</div><!-- #comments -->