diff --git a/lib/less/tree/comment.js b/lib/less/tree/comment.js
new file mode 100644
index 00000000..eb91a445
--- /dev/null
+++ b/lib/less/tree/comment.js
@@ -0,0 +1,10 @@
+if (typeof(window) === 'undefined') { var tree = require(require('path').join(__dirname, '..', '..', 'less', 'tree')); }
+
+tree.Comment = function Comment(value) {
+    this.value = value;
+};
+tree.Comment.prototype = {
+    toCSS: function () {
+        return this.value;
+    }
+};