[%# this entire directive is ignored no
    matter how many lines it wraps onto
%]
[% # this is a comment
   theta = 20      # so is this
   rho   = 30      # <aol>me too!</aol>
%]

----------------------------------------------------

[
	["tt2",
		[
			["comment", "[%# this entire directive is ignored no\r\n    matter how many lines it wraps onto\r\n%]" ]
		]
	],      
	["tt2", 
		[
			["delimiter", "[%"],
			["comment", "# this is a comment" ],
			["variable", "theta"],
			["operator", "="],
			["number", "20"],
			["comment", "# so is this" ],
			["variable", "rho"],
			["operator", "="],
			["number", "30"],
			["comment", "# <aol>me too!</aol>"],
			["delimiter", "%]"]
		]
	]
]

----------------------------------------------------

Checks for single-line and multi-line comments.