/COMMENTS
       /COMMENTS[=option]
       /COMMENTS=SPACE (D)
       /NOCOMMENTS

    Specifies whether comments appear in preprocessor output files.
    If comments do not appear, this qualifier specifies what replaces
    them. The options are:

    Option Usage

    AS_IS  Specifies that the comment appear in the output file. This
           is the default if you use the /COMMENTS qualifier without
           specifying an option.
    SPACE  Specifies that a single space replaces the comment in the
           output file. This is the default if you do not specify the
           /COMMENTS qualifier at all.

    Specifying /NOCOMMENTS tells the preprocessor that nothing
    replaces the comment in the output file. This may result in
    inadvertent token pasting.

    The preprocessor may replace a comment at the end of a line
    or replace a line by itself with nothing, even if you specify
    /COMMENTS=SPACE. Specifying /COMMENTS=SPACE cannot change the
    meaning of the program.