<?php
 /**
  * Variables available:
  * - $view: The view object
  * - $field: The field handler object that can process the input
  * - $row: The raw SQL result that can be used
  * - $output: The processed output that will normally be used.
  */
?>
<?php print l($row->comments_subject, 'node/' . $row->comments_nid, array('fragment' => 'comment-' . $row->cid)); ?>