File: C:/xampp/htdocs/wordpress/wp-content/themes/grey-matter/inc.commentform.php
<form action="<?php echo get_option('siteurl'); ?>/wp-comments-post.php" method="post" id="comment_form">
<?php if ( $user_ID ) : ?>
<p><?php _e('Logged in as', 'grey_matter'); ?> <a href="<?php echo get_option('siteurl'); ?>/wp-admin/profile.php"><?php echo $user_identity; ?></a> ยป <?php wp_loginout(); ?></p>
<textarea name="comment" id="comment" class="full_width" tabindex="4"></textarea>
<?php else : ?>
<textarea name="comment" id="comment" class="half_width float_left" tabindex="4"></textarea>
<?php endif; ?>
<?php if ( !$user_ID ) : ?>
<label for="author" class="float_left"><?php _e('Name', 'grey_matter'); ?><?php if ($req) _e(', required', 'grey_matter'); ?></label>
<input type="text" name="author" id="author" class="req inpt" value="<?php echo $comment_author; ?>" tabindex="1" />
<label for="email" class="float_left"><?php _e('Email (will not be published)', 'grey_matter'); ?><?php if ($req) _e(', required', 'grey_matter'); ?></label>
<input type="text" name="email" id="email" class="req inpt" value="<?php echo $comment_author_email; ?>" tabindex="2" />
<label for="url" class="color_light_grey float_left"><?php _e('Website, if present', 'grey_matter'); ?></label>
<input type="text" name="url" id="url" class="notreq color_light_grey inpt" value="<?php echo $comment_author_url; ?>" tabindex="3" />
<?php endif; ?>
<?php do_action('comment_form', $post->ID); ?>
<div id="comment_form_bottom">
<input name="submit" class="button" type="submit" id="submit" tabindex="5" value="<?php _e('Submit Reply', 'grey_matter'); ?>" />
<div align="right" style="margin: 10px 0 0 0; clear: both;"><?php cancel_comment_reply_link(__('Cancel reply','grey_matter')) ?></div>
<?php comment_id_fields(); ?>
<!--<input type="hidden" name="comment_post_ID" value="<?php echo $id; ?>" />-->
</div>
</form>