diff --git a/wp-content/themes/twentynineteen-tailwindcss/comments.php b/wp-content/themes/twentynineteen-tailwindcss/comments.php
new file mode 100644
index 0000000..d74c1cf
--- /dev/null
+++ b/wp-content/themes/twentynineteen-tailwindcss/comments.php
@@ -0,0 +1,128 @@
+<?php
+/**
+ * The template for displaying comments
+ *
+ * This is the template that displays the area of the page that contains both the current comments
+ * and the comment form.
+ *
+ * @link https://developer.wordpress.org/themes/basics/template-hierarchy/
+ *
+ * @package WordPress
+ * @subpackage Twenty_Nineteen
+ * @since 1.0.0
+ */
+
+/*
+ * If the current post is protected by a password and
+ * the visitor has not yet entered the password we will
+ * return early without loading the comments.
+*/
+if ( post_password_required() ) {
+	return;
+}
+
+$discussion = twentynineteen_get_discussion_data();
+?>
+
+<div id="comments" class="<?php echo comments_open() ? 'comments-area' : 'comments-area comments-closed'; ?>">
+	<div class="<?php echo $discussion->responses > 0 ? 'comments-title-wrap' : 'comments-title-wrap no-responses'; ?>">
+		<h2 class="comments-title">
+		<?php
+		if ( comments_open() ) {
+			if ( have_comments() ) {
+				_e( 'Join the Conversation', 'twentynineteen' );
+			} else {
+				_e( 'Leave a comment', 'twentynineteen' );
+			}
+		} else {
+			if ( '1' == $discussion->responses ) {
+				/* translators: %s: post title */
+				printf( _x( 'One reply on &ldquo;%s&rdquo;', 'comments title', 'twentynineteen' ), get_the_title() );
+			} else {
+				printf(
+					/* translators: 1: number of comments, 2: post title */
+					_nx(
+						'%1$s reply on &ldquo;%2$s&rdquo;',
+						'%1$s replies on &ldquo;%2$s&rdquo;',
+						$discussion->responses,
+						'comments title',
+						'twentynineteen'
+					),
+					number_format_i18n( $discussion->responses ),
+					get_the_title()
+				);
+			}
+		}
+		?>
+		</h2><!-- .comments-title -->
+		<?php
+			// Only show discussion meta information when comments are open and available.
+		if ( have_comments() && comments_open() ) {
+			get_template_part( 'template-parts/post/discussion', 'meta' );
+		}
+		?>
+	</div><!-- .comments-title-flex -->
+	<?php
+	if ( have_comments() ) :
+
+		// Show comment form at top if showing newest comments at the top.
+		if ( comments_open() ) {
+			twentynineteen_comment_form( 'desc' );
+		}
+
+		?>
+		<ol class="comment-list">
+			<?php
+			wp_list_comments(
+				array(
+					'walker'      => new TwentyNineteen_Walker_Comment(),
+					'avatar_size' => twentynineteen_get_avatar_size(),
+					'short_ping'  => true,
+					'style'       => 'ol',
+				)
+			);
+			?>
+		</ol><!-- .comment-list -->
+		<?php
+
+		// Show comment navigation
+		if ( have_comments() ) :
+			$prev_icon     = twentynineteen_get_icon_svg( 'chevron_left', 22 );
+			$next_icon     = twentynineteen_get_icon_svg( 'chevron_right', 22 );
+			$comments_text = __( 'Comments', 'twentynineteen' );
+			the_comments_navigation(
+				array(
+					'prev_text' => sprintf( '%s <span class="nav-prev-text"><span class="primary-text">%s</span> <span class="secondary-text">%s</span></span>', $prev_icon, __( 'Previous', 'twentynineteen' ), __( 'Comments', 'twentynineteen' ) ),
+					'next_text' => sprintf( '<span class="nav-next-text"><span class="primary-text">%s</span> <span class="secondary-text">%s</span></span> %s', __( 'Next', 'twentynineteen' ), __( 'Comments', 'twentynineteen' ), $next_icon ),
+				)
+			);
+		endif;
+
+		// Show comment form at bottom if showing newest comments at the bottom.
+		if ( comments_open() && 'asc' === strtolower( get_option( 'comment_order', 'asc' ) ) ) :
+			?>
+			<div class="comment-form-flex">
+				<span class="screen-reader-text"><?php _e( 'Leave a comment', 'twentynineteen' ); ?></span>
+				<?php twentynineteen_comment_form( 'asc' ); ?>
+				<h2 class="comments-title" aria-hidden="true"><?php _e( 'Leave a comment', 'twentynineteen' ); ?></h2>
+			</div>
+			<?php
+		endif;
+
+		// If comments are closed and there are comments, let's leave a little note, shall we?
+		if ( ! comments_open() ) :
+			?>
+			<p class="no-comments">
+				<?php _e( 'Comments are closed.', 'twentynineteen' ); ?>
+			</p>
+			<?php
+		endif;
+
+	else :
+
+		// Show comment form.
+		twentynineteen_comment_form( true );
+
+	endif; // if have_comments();
+	?>
+</div><!-- #comments -->