Remove all Div wrapper from comment form I want to strip all default Drupal form wrappers and have something like below in comment form output

                    &lt;form&gt;
                        &lt;input type="text" name="name" placeholder="Your name"&gt;
                        &lt;input type="email" name="email" placeholder="Email"&gt;
                        &lt;input type="text" name="website" placeholder="Website"&gt;
                        &lt;textarea name="comment_body" placeholder="Comment"&gt;&lt;/textarea&gt;
                        &lt;input type="submit" value="Send"&gt;
                    &lt;/form&gt;


I try

    $form['comment_body']['#theme_wrappers'] = array();
    $form['subject']['#theme_wrappers'] = array();
    $form['author']['mail']['#theme_wrappers'] = array();
    $form['author']['name']['#theme_wrappers'] = array();


But not worked for comment_body field, 
I also use Display Suit I want to know how Can implement comment form like I want without any wrapper.
To achieve this you need to create one template page for comment-form.tpl.php. For this you need to specify in template.php that uses template page.

&lt;?php
function phptemplate_comment_form($form) {
  return _phptemplate_callback('comment-form', array('form' =&gt; $form));
}
?&gt;


and in comment-form.tpl.php you can create your own strcution like

print drupal_render($form['name']);
print drupal_render($form['comment_body']);
print drupal_render($form['subject']);
print drupal_render($form['author']['mail']);
print drupal_render($form['author']['name']);


This works for me with register/login form.