diff --git a/core/modules/comment/comment.module b/core/modules/comment/comment.module
index aef6209..a049395 100644
--- a/core/modules/comment/comment.module
+++ b/core/modules/comment/comment.module
@@ -216,7 +216,8 @@ function comment_field_extra_fields() {
 function comment_theme() {
   return array(
     'comment_block' => array(
-      'variables' => array(),
+      'template' => 'comment-block',
+      'variables' => array('content' => NULL),
     ),
     'comment_preview' => array(
       'variables' => array('comment' => NULL),
@@ -619,22 +620,21 @@ function comment_new_page_count($num_comments, $new_replies, Node $node) {
 }
 
 /**
+ * Processes variables for comment-bloc.twig
  * Returns HTML for a list of recent comments.
- *
- * @ingroup themeable
+ * @see comment-bloc.twig
  */
-function theme_comment_block() {
+function template_preprocess_comment_block(&$variables) {
   $items = array();
   $number = variable_get('comment_block_count', 10);
   foreach (comment_get_recent($number) as $comment) {
     $items[] = l($comment->subject, 'comment/' . $comment->cid, array('fragment' => 'comment-' . $comment->cid)) . '&nbsp;<span>' . t('@time ago', array('@time' => format_interval(REQUEST_TIME - $comment->changed))) . '</span>';
   }
-
   if ($items) {
-    return theme('item_list', array('items' => $items));
+    $variables['content'] = theme('item_list', array('items' => $items));
   }
   else {
-    return t('No comments available.');
+    $variables['content'] = t('No comments available.');
   }
 }
 
diff --git a/core/themes/stark/templates/comment/comment-block.twig b/core/themes/stark/templates/comment/comment-block.twig
new file mode 100755
index 0000000..7948d73
--- /dev/null
+++ b/core/themes/stark/templates/comment/comment-block.twig
@@ -0,0 +1,9 @@
+{#
+  * @file
+  * Starks' theme implementation for a list of recent comments.
+  *
+  * Available variables:
+  * - content: Returns HTML for a list of recent comments.
+#}
+
+{{ content }}
\ No newline at end of file