<?php
/*
Plugin Name: HtmlCode
Plugin URI:
Description:
Version:
Author:
Author URI:
Contributor:
*/

function HtmlCode($comment) {
		$comment = nl2br(htmlspecialchars($comment));
		$comment = str_replace('&lt;p&gt;', '<p>', $comment);
		$comment = str_replace('&lt;/p&gt;', '</p>', $comment);
		$comment = str_replace('&lt;br /&gt;', '<br />', $comment);
		echo $comment;
}

add_filter('comment_text', 'HtmlCode', 999);
add_filter('comment_excerpt', 'HtmlCode', -999);

?>