<txp:if_comments>
<!-- item -->
<div class="item item-comment">
<h3 id="comments">Comments</h3>
<dl class="comment-list">
<txp:comments form="tpt_comment_list" />
</dl>
</div>
<!-- item -->
</txp:if_comments>
<txp:if_comments_allowed>
<!-- item -->
<div class="item item-comment" id="postc"> <txp:nhn_comments_form form="tpt_comment_form" /> </div>
<!-- item -->
</txp:if_comments_allowed>