function mytheme_comment($comment, $args, $depth) {
   $GLOBALS['comment'] = $comment; ?>
   <li <?php comment_class(); ?> id="li-comment-<?php comment_ID() ?>">
     <div id="comment-<?php comment_ID(); ?>">
      <div class="comment-author vcard">
         <?php echo get_avatar($comment,$size='24',$default='<path_to_url>' ); ?>

         <?php printf(__('<cite class="fn">%s</cite> <span class="says">says:</span>'), get_comment_author_link()) ?>
      </div>
      <?php if ($comment->comment_approved == '0') : ?>
         <em><?php _e('Your comment is awaiting moderation.') ?></em>
         <br />
      <?php endif; ?>

      <div class="comment-meta commentmetadata"><a href="<?php echo htmlspecialchars( get_comment_link( $comment->comment_ID ) ) ?>"><?php printf(__('%1$s at %2$s'), get_comment_date(),  get_comment_time()) ?></a> <?php if(function_exists(wp_twitip_id_show)) { wp_twitip_id_show("auto"); }?><?php edit_comment_link(__('(Edit)'),'  ','') ?></div>

      <?php comment_text() ?>

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