<?php // Do not delete these lines
    if ('comments.php' == basename($_SERVER['SCRIPT_FILENAME']))
        die ('Please do not load this page directly. Thanks!');

        if (!empty($post->post_password)) { // if there's a password
            if ($_COOKIE['wp-postpass_' . COOKIEHASH] != $post->post_password) {  // and it doesn't match the cookie
                ?>
                
                <p class="nocomments">This post is password protected. Enter the password to view comments.<p>
                
                <?php
                return;
            }
        }

        /* This variable is for alternating comment background */
        $oddcomment = 'odd';
?>

<!-- You can start editing here. -->

<div class="boxcomments">

<?php

if (have_comments()) : ?>

<?php 

    /* Count the totals */
    $numPingBacks = 0;
    $numComments  = 0;

    /* Loop through comments to count these totals */
    foreach ($comments as $comment) {
        if (get_comment_type() != "comment") { $numPingBacks++; }
        else { $numComments++; }
    }

?>


    <ol class="commentlist">

    <li class="commenthead"><h2 id="comments"><?php comments_number('Yorum Ekle', 'Yorum', '% Yorum' );?> to “<?php the_title(); ?>”</h2></li>
    

    <?php wp_list_comments(); ?>

</ol>

<div class="navigation">

<div class="alignleft"><?php previous_comments_link() ?></div>

<div class="alignright"><?php next_comments_link() ?></div>

</div>

<?php else : // this is displayed if there are no comments so far ?>

    <?php if ('open' == $post->comment_status) :

        // If comments are open, but there are no comments.

    else : // comments are closed

    endif;

endif;

?>
    </ol>


    <?php if (get_option('comment_registration') && !$user_ID ) : ?>
        <p id="comments-blocked">You must be <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?redirect_to=
        <?php the_permalink(); ?>">logged in</a> to post a comment.</p>
    <?php else : ?>

    <form action="<?php echo get_option('siteurl'); ?>/wp-comments-post.php" method="post" id="commentform">

    <h3 id="respond">Yorumunuz..</h3>

    <?php if ($user_ID) : ?>
    
    <p>You are logged in as <a href="<?php echo get_option('siteurl'); ?>/wp-admin/profile.php">
        <?php echo $user_identity; ?></a>. To logout, <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?action=logout" title="Log out of this account">click here</a>.
    </p>
    
<?php else : ?>    
    
        <p><label for="author">İsim<?php if ($req) _e(' (zorunlu)'); ?></label>
        <input type="text" name="author" id="author" value="<?php echo $comment_author; ?>" size="22" tabindex="1" /></p>
                
        <p><label for="email">E-mail (yayınlanmıyacak)<?php if ($req) _e(' (zorunlu)'); ?></label>
        <input type="text" name="email" id="email" value="<?php echo $comment_author_email; ?>" tabindex="2" size="22" /></p>        
            
    <?php endif; ?>

        <p><textarea name="comment" id="comment" cols="5" rows="10" tabindex="4"></textarea></p>

        <p><input name="submit" type="submit" id="submit" tabindex="5" value="Gönder" />
        <input type="hidden" name="comment_post_ID" value="<?php echo $id; ?>" /></p>
    
    <?php do_action('comment_form', $post->ID); ?>

    </form>

<?php endif; // If registration required and not logged in ?>


    <p id="comments-closed">Yoruma Kapalı</p>
</div>

bu kodları comments.php ile değiştir..sadece tek kodla olan bir şey değil kodları temaya falan uyarlamak lazım..