Default comments file and how to copy it

I got some help from WordPress forum. As of WordPress 3.1 a function called comment_form() creates the submit comment area. You can override default settings by creating an argument list and passing it in as a parameter. Here is a quick example where I change the default header Reply to Comment and then remove the acceptable tags section at bottom of form.

$comments_settings = array(                                                
    'title_reply' => 'Comment',
    'comment_notes_after' => ''
);

comment_form($comments_settings);