  71</span>&#160;        </div>
<div class="line"><a name="l00072"></a><span class="lineno">   72</span>&#160;        <span class="keywordflow">if</span>( present(ccomments) ) <span class="keywordflow">then</span></div>
<div class="line"><a name="l00073"></a><span class="lineno">   73</span>&#160;            ccommentseff = ccomments</div>
<div class="line"><a name="l00074"></a><span class="lineno">   74</span>&#160;        <span class="keywordflow">else</span></div>
<div class="line"><a name="l00075"></a><s