diff --git a/docx-core/src/documents/comments.rs b/docx-core/src/documents/comments.rs
new file mode 100644
index 0000000..31c0db9
--- /dev/null
+++ b/docx-core/src/documents/comments.rs
@@ -0,0 +1,48 @@
+use super::{Paragraph, Table};
+use crate::documents::BuildXML;
+use crate::xml_builder::*;
+
+#[derive(Debug)]
+pub struct Comments {}
+
+impl Comments {
+    pub fn new() -> Comments {
+        Default::default()
+    }
+}
+
+impl Default for Comments {
+    fn default() -> Self {
+        Self {}
+    }
+}
+
+impl BuildXML for Comments {
+    fn build(&self) -> Vec<u8> {
+        XMLBuilder::new()
+            .declaration(Some(true))
+            .open_comments()
+            .close()
+            .build()
+    }
+}
+
+#[cfg(test)]
+mod tests {
+
+    use super::super::Run;
+    use super::*;
+    #[cfg(test)]
+    use pretty_assertions::assert_eq;
+    use std::str;
+
+    #[test]
+    fn test_comments() {
+        let b = Comments::new().build();
+        assert_eq!(
+            str::from_utf8(&b).unwrap(),
+            r#"<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
+<w:comments xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:r="http://schemas.openxmlformats.org/officeDocument/2006/relationships" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w="http://schemas.openxmlformats.org/wordprocessingml/2006/main" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:wp="http://schemas.openxmlformats.org/drawingml/2006/wordprocessingDrawing" xmlns:wps="http://schemas.microsoft.com/office/word/2010/wordprocessingShape" xmlns:wpg="http://schemas.microsoft.com/office/word/2010/wordprocessingGroup" xmlns:mc="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:wp14="http://schemas.microsoft.com/office/word/2010/wordprocessingDrawing" xmlns:w14="http://schemas.microsoft.com/office/word/2010/wordml" mc:Ignorable="w14 wp14" />"#
+        );
+    }
+}
diff --git a/docx-core/src/documents/mod.rs b/docx-core/src/documents/mod.rs
index 421ff86..eb84ddb 100644
--- a/docx-core/src/documents/mod.rs
+++ b/docx-core/src/documents/mod.rs
@@ -1,4 +1,5 @@
 mod build_xml;
+mod comments;
 mod content_types;
 mod doc_props;
 mod document;
@@ -14,6 +15,7 @@ mod xml_docx;
 pub(crate) use build_xml::BuildXML;
 pub(crate) use history_id::HistoryId;
 
+pub use comments::*;
 pub use content_types::*;
 pub use doc_props::*;
 pub use document::*;
@@ -33,6 +35,7 @@ pub struct Docx<'a> {
     doc_props: DocProps<'a>,
     styles: Styles,
     document: Document<'a>,
+    comments: Comments,
     settings: Settings,
     font_table: FontTable,
 }
@@ -47,12 +50,14 @@ impl<'a> Default for Docx<'a> {
         let document_rels = DocumentRels::new();
         let settings = Settings::new();
         let font_table = FontTable::new();
+        let comments = Comments::new();
         Docx {
             content_type,
             rels,
             doc_props,
             styles,
             document,
+            comments,
             document_rels,
             settings,
             font_table,
diff --git a/docx-core/src/xml_builder/comments.rs b/docx-core/src/xml_builder/comments.rs
new file mode 100644
index 0000000..31a2a3d
--- /dev/null
+++ b/docx-core/src/xml_builder/comments.rs
@@ -0,0 +1,49 @@
+use super::XMLBuilder;
+use super::XmlEvent;
+
+impl XMLBuilder {
+    pub(crate) fn open_comments(mut self) -> Self {
+        self.writer
+            .write(
+                XmlEvent::start_element("w:comments")
+                    .attr("xmlns:o", "urn:schemas-microsoft-com:office:office")
+                    .attr(
+                        "xmlns:r",
+                        "http://schemas.openxmlformats.org/officeDocument/2006/relationships",
+                    )
+                    .attr("xmlns:v", "urn:schemas-microsoft-com:vml")
+                    .attr(
+                        "xmlns:w",
+                        "http://schemas.openxmlformats.org/wordprocessingml/2006/main",
+                    )
+                    .attr("xmlns:w10", "urn:schemas-microsoft-com:office:word")
+                    .attr(
+                        "xmlns:wp",
+                        "http://schemas.openxmlformats.org/drawingml/2006/wordprocessingDrawing",
+                    )
+                    .attr(
+                        "xmlns:wps",
+                        "http://schemas.microsoft.com/office/word/2010/wordprocessingShape",
+                    )
+                    .attr(
+                        "xmlns:wpg",
+                        "http://schemas.microsoft.com/office/word/2010/wordprocessingGroup",
+                    )
+                    .attr(
+                        "xmlns:mc",
+                        "http://schemas.openxmlformats.org/markup-compatibility/2006",
+                    )
+                    .attr(
+                        "xmlns:wp14",
+                        "http://schemas.microsoft.com/office/word/2010/wordprocessingDrawing",
+                    )
+                    .attr(
+                        "xmlns:w14",
+                        "http://schemas.microsoft.com/office/word/2010/wordml",
+                    )
+                    .attr("mc:Ignorable", "w14 wp14"),
+            )
+            .expect("should write to buf");
+        self
+    }
+}
diff --git a/docx-core/src/xml_builder/mod.rs b/docx-core/src/xml_builder/mod.rs
index 936ea57..e6a1947 100644
--- a/docx-core/src/xml_builder/mod.rs
+++ b/docx-core/src/xml_builder/mod.rs
@@ -1,6 +1,7 @@
 #[macro_use]
 mod macros;
 
+mod comments;
 mod core_properties;
 mod declaration;
 mod document;