source: js/viewer-f0/js/library/jquery.comment.js

// This jQuery plugin will gather the comments within
// the current jQuery collection, returning all the
// comments in a new jQuery collection.
//
// NOTE: Comments are wrapped in DIV tags.

jQuery.fn.comments = function( blnDeep ){
    var blnDeep = (blnDeep || false);
    var jComments = $( [] );

    // Loop over each node to search its children for
    // comment nodes and element nodes (if deep search).
    this.each(
        function( intI, objNode ){
            var objChildNode = objNode.firstChild;
            var strParentID = $( this ).attr( "id" );

            // Keep looping over the top-level children
            // while we have a node to examine.
            while (objChildNode){

                // Check to see if this node is a comment.
                if (objChildNode.nodeType === 8){

                    // We found a comment node. Add it to
                    // the nodes collection wrapped in a
                    // DIV (as we may have HTML).
                    jComments = jComments.add(
                        "<div rel='" + strParentID + "'>" +
                            objChildNode.nodeValue +
                            "</div>"
                    );

                } else if (
                    blnDeep &&
                        (objChildNode.nodeType === 1)
                    ) {

                    // Traverse this node deeply.
                    jComments = jComments.add(
                        $( objChildNode ).comments( true )
                    );

                }

                // Move to the next sibling.
                objChildNode = objChildNode.nextSibling;

            }

        }
    );

    // Return the jQuery comments collection.
    return( jComments );
}