The .FLAGS COMMENT and .NO FLAGS COMMENT commands turn on and
    turn off recognition of the Comment flag character (!).

    Formats

      .FLAGS COMMENT  [k]

      .NO FLAGS COMMENT

    Abreviated formats

      .FL COMMENT  [k]

      .NFL COMMENT

1  –  Parameter

 k

    Specifies a character to replace the current flag character.

2  –  Default

    .FLAGS COMMENT - Recognition of the Comment flag character (!) is
    turned on.