<div id="comments-thread">
  <?php
if(have_comments()):
?>
  <h3 id="resp">『<?php the_title(); ?>』へのコメント</h3>
  <ol class="commets-list">
    <?php wp_list_comments('callback=mytheme_comment'); ?>
  </ol>
  <?php
endif;

$args=array('title_reply' => 'コメントをどうぞ',
    'lavel_submit' => ('Submit Comment'),
);
comment_form($args);
?>
</div>
<!-- END div#comments-thread -->