Parse error: parse error in……..themes/h2o/comments.php on line 1

Hi there all, I’m anewbie here as well with WP. I receive the following error when click comment:
“Parse error: parse error in /srv/www/htdocs/…./…./…../wp-content/themes/h2o/comments.php on line 1

And the code refered to / line one would be:

<?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.				<?php				return;            }        }		/* This variable is for alternating comment background */		$oddcomment = 'alt';?><!-- You can start editing here. --><?php if ($comments) : ?>	<h3 id="comments"><?php comments_number('No Responses', 'One Response', '% Responses' );?> to “<?php the_title(); ?>”</h3> 	<ol class="commentlist">	<?php foreach ($comments as $comment) : ?>		<li class="<?php echo $oddcomment; ?>" id="comment-<?php comment_ID() ?>">			<?php if(function_exists("MyAvatars")) MyAvatars(); ?>                        <cite><?php comment_author_link() ?></cite> said:			<?php if ($comment->comment_approved == '0') : ?>			<em>Your comment is awaiting moderation.</em>			<?php endif; ?>						<p class="postmeta"><a href="#comment-<?php comment_ID() ?>" title=""><?php comment_date('F jS, Y') ?> at <?php comment_time() ?></a> <?php edit_comment_link('edit','',''); ?>
			<?php comment_text() ?>		</li>	<?php /* Changes every other comment to a different class */		if ('alt' == $oddcomment) $oddcomment = '';		else $oddcomment = 'alt';	?>	<?php endforeach; /* end for each comment */ ?>	</ol> <?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. -->	 <?php else : // comments are closed ?>		<!-- If comments are closed. -->		<p class="nocomments">Comments are closed.
	<?php endif; ?><?php endif; ?><?php if ('open' == $post->comment_status) : ?><h3 id="respond">Leave a Reply</h3><?php if ( get_option('comment_registration') && !$user_ID ) : ?>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.
<?php else : ?><form action="<?php echo get_option('siteurl'); ?>/wp-comments-post.php" method="post" id="commentform"><?php if ( $user_ID ) : ?>Logged in as <a href="<?php echo get_option('siteurl'); ?>/wp-admin/profile.php"><?php echo $user_identity; ?></a>. <a href="<?php echo get_option('siteurl'); ?>/wp-login.php?action=logout" title="Log out of this account">Logout &raquo;</a>
<?php else : ?><input type="text" name="author" id="author" value="<?php echo $comment_author; ?>" size="22" tabindex="1" /><label for="author">Name <?php if ($req) echo "(required)"; ?></label>
<input type="text" name="email" id="email" value="<?php echo $comment_author_email; ?>" size="22" tabindex="2" /><label for="email">Email (will not be published) <?php if ($req) echo "(required)"; ?></label>
<input type="text" name="url" id="url" value="<?php echo $comment_author_url; ?>" size="22" tabindex="3" /><label for="url">Website or Blog</label>
<?php endif; ?><p class="small"><strong>XHTML:</strong> You can use these tags: <?php echo allowed_tags(); ?>
<textarea name="comment" id="comment" cols="100%" rows="10" tabindex="4"></textarea>
<input name="submit" type="submit" id="submit" tabindex="5" value="Submit Comment" /><input type="hidden" name="comment_post_ID" value="<?php echo $id; ?>" />
<?php do_action('comment_form', $post->ID); ?></form><?php endif; // If registration required and not logged in ?><?php endif; // if you delete this the sky will fall on your head ?>

Any suggestions?? Thanks for any advise