diff --git a/template.php b/template.php
index 968e012..fd54dbd 100644
--- a/template.php
+++ b/template.php
@@ -101,6 +101,16 @@ function html5_process_html(&$variables) {
 }
 
 /**
+ * Implements the hook_preprocess_comment().
+ *
+ * Backports the following variable changes to Drupal 8:
+ * - #1189816: Convert comment.tpl.php to HTML5.
+ */
+function html5_preprocess_comment(&$variables) {
+  $variables['user_picture'] = theme_get_setting('toggle_comment_user_picture') ? theme('user_picture', array('account' => $comment)) : '';
+}
+
+/**
  * Implements hook_preprocess_user_profile_category().
  *
  * Backports the following changes to made Drupal 8:
diff --git a/templates/comment/comment.tpl.php b/templates/comment/comment.tpl.php
new file mode 100644
index 0000000..678f798
--- /dev/null
+++ b/templates/comment/comment.tpl.php
@@ -0,0 +1,91 @@
+<?php
+
+/**
+ * @file
+ * Default theme implementation for comments.
+ *
+ * Available variables:
+ * - $author: Comment author. Can be link or plain text.
+ * - $content: An array of comment items. Use render($content) to print them
+ *   all, or print a subset such as render($content['field_example']). Use
+ *   hide($content['field_example']) to temporarily suppress the printing of a
+ *   given element.
+ * - $created: Formatted date and time for when the comment was created.
+ *   Preprocess functions can reformat it by calling format_date() with the
+ *   desired parameters on the $comment->created variable.
+ * - $changed: Formatted date and time for when the comment was last changed.
+ *   Preprocess functions can reformat it by calling format_date() with the
+ *   desired parameters on the $comment->changed variable.
+ * - $new: New comment marker.
+ * - $permalink: Comment permalink.
+ * - $submitted: Submission information created from $author and $created during
+ *   template_preprocess_comment().
+ * - $user_picture: The comment author's picture from user-picture.tpl.php.
+ * - $signature: Authors signature.
+ * - $status: Comment status. Possible values are:
+ *   comment-unpublished, comment-published or comment-preview.
+ * - $title: Linked title.
+ * - $classes: String of classes that can be used to style contextually through
+ *   CSS. It can be manipulated through the variable $classes_array from
+ *   preprocess functions. The default values can be one or more of the
+ *   following:
+ *   - comment: The current template type, i.e., "theming hook".
+ *   - comment-by-anonymous: Comment by an unregistered user.
+ *   - comment-by-node-author: Comment by the author of the parent node.
+ *   - comment-preview: When previewing a new or edited comment.
+ *   The following applies only to viewers who are registered users:
+ *   - comment-unpublished: An unpublished comment visible only to
+ *     administrators.
+ *   - comment-by-viewer: Comment by the user currently viewing the page.
+ *   - comment-new: New comment since last the visit.
+ * - $title_prefix (array): An array containing additional output populated by
+ *   modules, intended to be displayed in front of the main title tag that
+ *   appears in the template.
+ * - $title_suffix (array): An array containing additional output populated by
+ *   modules, intended to be displayed after the main title tag that appears in
+ *   the template.
+ *
+ * These two variables are provided for context:
+ * - $comment: Full comment object.
+ * - $node: Node object the comments are attached to.
+ *
+ * Other variables:
+ * - $classes_array: Array of html class attribute values. It is flattened
+ *   into a string within the variable $classes.
+ *
+ * @see template_preprocess()
+ * @see template_preprocess_comment()
+ * @see template_process()
+ * @see theme_comment()
+ */
+?>
+<article class="<?php print $classes; ?> clearfix"<?php print $attributes; ?>>
+
+  <?php print render($title_prefix); ?>
+  <?php if ($new): ?>
+    <mark class="new"><?php print $new; ?></mark>
+  <?php endif; ?>
+  <h3<?php print $title_attributes; ?>><?php print $title; ?></h3>
+  <?php print render($title_suffix); ?>
+
+  <footer>
+    <?php print $user_picture; ?>
+    <p class="submitted"><?php print $submitted; ?></p>
+    <?php print $permalink; ?>
+  </footer>
+
+  <div class="content"<?php print $content_attributes; ?>>
+    <?php
+      // We hide the links now so that we can render them later.
+      hide($content['links']);
+      print render($content);
+    ?>
+    <?php if ($signature): ?>
+    <div class="user-signature">
+      <?php print $signature; ?>
+    </div>
+    <?php endif; ?>
+  </div>
+
+  <?php print render($content['links']) ?>
+</article>