-------------------------------
Comments.php
-------------------------------

<ul class="commentlist">
    <?php wp_list_comments('type=comment&callback=mytheme_comment'); ?>
</ul>

-------------------------------
Functions.php
-------------------------------

<?php function mytheme_comment($comment, $args, $depth) {
   $GLOBALS['comment'] = $comment; ?>
   <li <?php comment_class(); ?> id="li-comment-<?php comment_ID() ?>">
     <div id="comment-<?php comment_ID(); ?>">
      <?php if ($comment->comment_approved == '0') : ?>
         <?php _e('Your comment is awaiting moderation.') ?><br /><br />
      <?php endif; ?>
       <strong><?php printf(__('%1$s'), get_comment_date('d.j.y')) ?> | <?php printf(__('%s'), get_comment_author_link()) ?><?php edit_comment_link(__('(Edit)'),'  ','') ?></strong><br />
      <?php comment_text() ?>

      <div class="reply">
         <?php comment_reply_link(array_merge( $args, array('depth' => $depth, 'max_depth' => $args['max_depth']))) ?>
      </div>
     </div>
<?php
        }
?>

Wordpress - Custom Comments Template

wordpress

PHP