diff --git a/org_mode_samples/comment/Makefile b/org_mode_samples/comment/Makefile
new file mode 100644
index 00000000..c47a86c1
--- /dev/null
+++ b/org_mode_samples/comment/Makefile
@@ -0,0 +1,23 @@
+SHELL := bash
+.ONESHELL:
+.SHELLFLAGS := -eu -o pipefail -c
+.DELETE_ON_ERROR:
+MAKEFLAGS += --warn-undefined-variables
+MAKEFLAGS += --no-builtin-rules
+SRCFILES := $(wildcard *.org)
+OUTFILES := $(patsubst %.org,%.tree.txt,$(SRCFILES))
+
+ifeq ($(origin .RECIPEPREFIX), undefined)
+  $(error This Make does not support .RECIPEPREFIX. Please use GNU Make 4.0 or later)
+endif
+.RECIPEPREFIX = >
+
+.PHONY: all
+all: $(OUTFILES)
+
+.PHONY: clean
+clean:
+> rm -rf $(OUTFILES)
+
+%.tree.txt: %.org ../common.el ../dump_org_ast.bash
+> ../dump_org_ast.bash $< $@
diff --git a/org_mode_samples/comment/indented.org b/org_mode_samples/comment/indented.org
new file mode 100644
index 00000000..b98916d5
--- /dev/null
+++ b/org_mode_samples/comment/indented.org
@@ -0,0 +1,8 @@
+# Comment
+  # indented line
+#        At the top of the file
+
+
+
+foo
+# Another comment
diff --git a/org_mode_samples/comment/multiline_comment.org b/org_mode_samples/comment/multiline_comment.org
new file mode 100644
index 00000000..6c5fdeee
--- /dev/null
+++ b/org_mode_samples/comment/multiline_comment.org
@@ -0,0 +1,5 @@
+# Comment
+#
+# At the top of the file
+foo
+# Another comment
diff --git a/org_mode_samples/comment/require_whitespace_after_hash.org b/org_mode_samples/comment/require_whitespace_after_hash.org
new file mode 100644
index 00000000..d06c06e1
--- /dev/null
+++ b/org_mode_samples/comment/require_whitespace_after_hash.org
@@ -0,0 +1,3 @@
+# Comment line
+#not a comment
+# Comment again
diff --git a/src/compare/diff.rs b/src/compare/diff.rs
index 2520af29..89f600a5 100644
--- a/src/compare/diff.rs
+++ b/src/compare/diff.rs
@@ -1,5 +1,6 @@
 use super::sexp::Token;
 use crate::compare::util::get_offsets;
+use crate::parser::Comment;
 use crate::parser::Document;
 use crate::parser::DocumentElement;
 use crate::parser::Element;
@@ -216,6 +217,7 @@ fn compare_element<'s>(
         Element::PlainList(obj) => compare_plain_list(source, emacs, obj),
         Element::GreaterBlock(obj) => compare_greater_block(source, emacs, obj),
         Element::FootnoteDefinition(obj) => compare_footnote_definition(source, emacs, obj),
+        Element::Comment(obj) => compare_comment(source, emacs, obj),
     }
 }
 
@@ -453,3 +455,44 @@ fn compare_footnote_definition<'s>(
         children: child_status,
     })
 }
+
+fn compare_comment<'s>(
+    source: &'s str,
+    emacs: &'s Token<'s>,
+    rust: &'s Comment<'s>,
+) -> Result<DiffResult, Box<dyn std::error::Error>> {
+    let children = emacs.as_list()?;
+    let first_child = children
+        .first()
+        .ok_or("Should have at least one child.")?
+        .as_atom()?;
+    if first_child != "comment" {
+        return Err("Comment should correspond to a comment cell.".into());
+    }
+    let mut child_status = Vec::new();
+    let mut this_status = DiffStatus::Good;
+
+    let attributes_child = children
+        .iter()
+        .nth(1)
+        .ok_or("Should have an attributes child.")?;
+    let attributes_map = attributes_child.as_map()?;
+    let begin = attributes_map
+        .get(":begin")
+        .ok_or("Missing :begin attribute.")?
+        .as_atom()?;
+    let end = attributes_map
+        .get(":end")
+        .ok_or("Missing :end attribute.")?
+        .as_atom()?;
+    let (rust_begin, rust_end) = get_offsets(source, rust);
+    if (rust_begin + 1).to_string() != begin || (rust_end + 1).to_string() != end {
+        this_status = DiffStatus::Bad;
+    }
+
+    Ok(DiffResult {
+        status: this_status,
+        name: "comment".to_owned(),
+        children: child_status,
+    })
+}
diff --git a/src/parser/comment.rs b/src/parser/comment.rs
new file mode 100644
index 00000000..34c2ee0a
--- /dev/null
+++ b/src/parser/comment.rs
@@ -0,0 +1,76 @@
+use nom::branch::alt;
+use nom::bytes::complete::is_not;
+use nom::bytes::complete::tag;
+use nom::character::complete::line_ending;
+use nom::character::complete::space0;
+use nom::character::complete::space1;
+use nom::combinator::eof;
+use nom::combinator::not;
+use nom::combinator::opt;
+use nom::multi::many0;
+use nom::sequence::preceded;
+use nom::sequence::tuple;
+
+use super::util::get_consumed;
+use super::Context;
+use crate::parser::error::Res;
+use crate::parser::parser_with_context::parser_with_context;
+use crate::parser::util::exit_matcher_parser;
+use crate::parser::util::maybe_consume_trailing_whitespace_if_not_exiting;
+use crate::parser::util::start_of_line;
+use crate::parser::Comment;
+
+#[tracing::instrument(ret, level = "debug")]
+pub fn comment<'r, 's>(context: Context<'r, 's>, input: &'s str) -> Res<&'s str, Comment<'s>> {
+    let comment_line_matcher = parser_with_context!(comment_line)(context);
+    let exit_matcher = parser_with_context!(exit_matcher_parser)(context);
+    let (remaining, first_line) = comment_line_matcher(input)?;
+    let (remaining, remaining_lines) =
+        many0(preceded(not(exit_matcher), comment_line_matcher))(remaining)?;
+
+    let (remaining, _trailing_ws) =
+        maybe_consume_trailing_whitespace_if_not_exiting(context, remaining)?;
+
+    let source = get_consumed(input, remaining);
+    Ok((remaining, Comment { source }))
+}
+
+#[tracing::instrument(ret, level = "debug")]
+fn comment_line<'r, 's>(context: Context<'r, 's>, input: &'s str) -> Res<&'s str, &'s str> {
+    start_of_line(context, input)?;
+    let (remaining, _indent) = space0(input)?;
+    let (remaining, (_hash, _leading_whitespace_and_content, _line_ending)) =
+        tuple((tag("#"), opt(tuple((space1, is_not("\r\n")))), alt((line_ending, eof))))(remaining)?;
+    let source = get_consumed(input, remaining);
+    Ok((remaining, source))
+}
+
+#[cfg(test)]
+mod tests {
+    use crate::parser::parser_context::ContextElement;
+    use crate::parser::parser_context::ContextTree;
+    use crate::parser::parser_with_context::parser_with_context;
+
+    use super::*;
+
+    #[test]
+    fn require_space_after_hash() {
+        let input = "# Comment line
+#not a comment
+# Comment again";
+        let initial_context: ContextTree<'_, '_> = ContextTree::new();
+        let document_context =
+            initial_context.with_additional_node(ContextElement::DocumentRoot(input));
+        let comment_matcher =
+            parser_with_context!(comment)(&document_context);
+        let (remaining, first_comment) =
+            comment_matcher(input).expect("Parse first comment");
+        assert_eq!(remaining, r#"#not a comment
+# Comment again"#);
+        assert_eq!(
+            first_comment.source,
+            "# Comment line
+"
+        );
+    }
+}
diff --git a/src/parser/element.rs b/src/parser/element.rs
index 9d2778bf..cb7cf19a 100644
--- a/src/parser/element.rs
+++ b/src/parser/element.rs
@@ -1,15 +1,17 @@
-use super::PlainListItem;
+use super::comment::comment;
 use super::error::Res;
 use super::footnote_definition::footnote_definition;
 use super::greater_block::greater_block;
 use super::greater_element::FootnoteDefinition;
 use super::greater_element::GreaterBlock;
 use super::greater_element::PlainList;
+use super::lesser_element::Comment;
 use super::lesser_element::Paragraph;
 use super::paragraph::paragraph;
 use super::plain_list::plain_list;
 use super::source::Source;
 use super::Context;
+use super::PlainListItem;
 use crate::parser::parser_with_context::parser_with_context;
 use nom::branch::alt;
 use nom::combinator::map;
@@ -20,6 +22,7 @@ pub enum Element<'s> {
     PlainList(PlainList<'s>),
     GreaterBlock(GreaterBlock<'s>),
     FootnoteDefinition(FootnoteDefinition<'s>),
+    Comment(Comment<'s>),
 }
 
 impl<'s> Source<'s> for Element<'s> {
@@ -29,6 +32,7 @@ impl<'s> Source<'s> for Element<'s> {
             Element::PlainList(obj) => obj.source,
             Element::GreaterBlock(obj) => obj.source,
             Element::FootnoteDefinition(obj) => obj.source,
+            Element::Comment(obj) => obj.source,
         }
     }
 }
@@ -63,6 +67,12 @@ impl<'s> Source<'s> for FootnoteDefinition<'s> {
     }
 }
 
+impl<'s> Source<'s> for Comment<'s> {
+    fn get_source(&'s self) -> &'s str {
+        self.source
+    }
+}
+
 #[tracing::instrument(ret, level = "debug")]
 pub fn element<'r, 's>(context: Context<'r, 's>, input: &'s str) -> Res<&'s str, Element<'s>> {
     let non_paragraph_matcher = parser_with_context!(non_paragraph_element)(context);
@@ -81,9 +91,11 @@ pub fn non_paragraph_element<'r, 's>(
     let plain_list_matcher = parser_with_context!(plain_list)(context);
     let greater_block_matcher = parser_with_context!(greater_block)(context);
     let footnote_definition_matcher = parser_with_context!(footnote_definition)(context);
+    let comment_matcher = parser_with_context!(comment)(context);
     alt((
         map(plain_list_matcher, Element::PlainList),
         map(greater_block_matcher, Element::GreaterBlock),
         map(footnote_definition_matcher, Element::FootnoteDefinition),
+        map(comment_matcher, Element::Comment),
     ))(input)
 }
diff --git a/src/parser/lesser_element.rs b/src/parser/lesser_element.rs
index 5abc4b38..110e647f 100644
--- a/src/parser/lesser_element.rs
+++ b/src/parser/lesser_element.rs
@@ -5,3 +5,8 @@ pub struct Paragraph<'s> {
     pub source: &'s str,
     pub children: Vec<Object<'s>>,
 }
+
+#[derive(Debug)]
+pub struct Comment<'s> {
+    pub source: &'s str,
+}
diff --git a/src/parser/mod.rs b/src/parser/mod.rs
index 169d5eac..c6dae3e6 100644
--- a/src/parser/mod.rs
+++ b/src/parser/mod.rs
@@ -1,3 +1,4 @@
+mod comment;
 mod document;
 mod element;
 mod error;
@@ -24,6 +25,7 @@ pub use greater_element::FootnoteDefinition;
 pub use greater_element::GreaterBlock;
 pub use greater_element::PlainList;
 pub use greater_element::PlainListItem;
+pub use lesser_element::Comment;
 pub use lesser_element::Paragraph;
 pub use source::Source;
 type Context<'r, 's> = &'r parser_context::ContextTree<'r, 's>;