diff --git a/idea/src/META-INF/plugin.xml b/idea/src/META-INF/plugin.xml
index 2c078548bed..e2992bda0ae 100644
--- a/idea/src/META-INF/plugin.xml
+++ b/idea/src/META-INF/plugin.xml
@@ -305,6 +305,7 @@
     <liveTemplateContext implementation="org.jetbrains.kotlin.idea.liveTemplates.JetTemplateContextType$Statement"/>
     <liveTemplateContext implementation="org.jetbrains.kotlin.idea.liveTemplates.JetTemplateContextType$Class"/>
     <liveTemplateContext implementation="org.jetbrains.kotlin.idea.liveTemplates.JetTemplateContextType$Expression"/>
+    <liveTemplateContext implementation="org.jetbrains.kotlin.idea.liveTemplates.JetTemplateContextType$Comment"/>
     <defaultLiveTemplatesProvider implementation="org.jetbrains.kotlin.idea.liveTemplates.JetLiveTemplatesProvider"/>
     <liveTemplateMacro implementation="org.jetbrains.kotlin.idea.liveTemplates.macro.JetAnyVariableMacro"/>
     <liveTemplateMacro implementation="org.jetbrains.kotlin.idea.liveTemplates.macro.JetFunctionParametersMacro"/>
diff --git a/idea/src/org/jetbrains/kotlin/idea/liveTemplates/JetTemplateContextType.java b/idea/src/org/jetbrains/kotlin/idea/liveTemplates/JetTemplateContextType.java
index 30dbfea44a1..9a274b3fb1d 100644
--- a/idea/src/org/jetbrains/kotlin/idea/liveTemplates/JetTemplateContextType.java
+++ b/idea/src/org/jetbrains/kotlin/idea/liveTemplates/JetTemplateContextType.java
@@ -43,9 +43,12 @@ public abstract class JetTemplateContextType extends TemplateContextType {
     public boolean isInContext(@NotNull PsiFile file, int offset) {
         if (PsiUtilBase.getLanguageAtOffset(file, offset).isKindOf(JetLanguage.INSTANCE)) {
             PsiElement element = file.findElementAt(offset);
-            if (element instanceof PsiWhiteSpace || element instanceof PsiComment) {
+            if (element instanceof PsiWhiteSpace) {
                 return false;
             }
+            else if (PsiTreeUtil.getParentOfType(element, PsiComment.class, false) != null) {
+                return isCommentInContext();
+            }
             else if (PsiTreeUtil.getParentOfType(element, JetPackageDirective.class) != null
                     || PsiTreeUtil.getParentOfType(element, JetImportDirective.class) != null) {
                 return false;
@@ -71,6 +74,10 @@ public abstract class JetTemplateContextType extends TemplateContextType {
         return false;
     }
 
+    protected boolean isCommentInContext() {
+        return false;
+    }
+
     protected abstract boolean isInContext(@NotNull PsiElement element);
 
     public static class Generic extends JetTemplateContextType {
@@ -82,6 +89,11 @@ public abstract class JetTemplateContextType extends TemplateContextType {
         protected boolean isInContext(@NotNull PsiElement element) {
             return true;
         }
+
+        @Override
+        protected boolean isCommentInContext() {
+            return true;
+        }
     }
 
     public static class TopLevel extends JetTemplateContextType {
@@ -170,4 +182,20 @@ public abstract class JetTemplateContextType extends TemplateContextType {
                    && !(element.getParent() instanceof JetParameter);
         }
     }
+
+    public static class Comment extends JetTemplateContextType {
+        public Comment() {
+            super("KOTLIN_COMMENT", "Comment", Generic.class);
+        }
+
+        @Override
+        protected boolean isInContext(@NotNull PsiElement element) {
+            return false;
+        }
+
+        @Override
+        protected boolean isCommentInContext() {
+            return true;
+        }
+    }
 }