# File lib/sass/tree/visitors/convert.rb, line 51
  def visit_comment(node)
    value = node.value.map do |r|
      next r if r.is_a?(String)
      "\#{#{r.to_sass(@options)}}"
    end.join

    content = if @format == :sass
      content = value.gsub(/\*\/$/, '').rstrip
      if content =~ /\A[ \t]/
        # Re-indent SCSS comments like this:
        #     /* foo
        #   bar
        #       baz */
        content.gsub!(/^/, '   ')
        content.sub!(/\A([ \t]*)\/\*/, '/*\1')
      end

      content =
        unless content.include?("\n")
          content
        else
          content.gsub!(/\n( \*|\/\/)/, "\n  ")
          spaces = content.scan(/\n( *)/).map {|s| s.first.size}.min
          sep = node.silent ? "\n//" : "\n *"
          if spaces >= 2
            content.gsub(/\n  /, sep)
          else
            content.gsub(/\n#{' ' * spaces}/, sep)
          end
        end

      content.gsub!(/\A\/\*/, '//') if node.silent
      content.gsub!(/^/, tab_str)
      content.rstrip + "\n"
    else
      spaces = ('  ' * [@tabs - value[/^ */].size, 0].max)
      content = if node.silent
        value.gsub(/^[\/ ]\*/, '//').gsub(/ *\*\/$/, '')
      else
        value
      end.gsub(/^/, spaces) + "\n"
      content
    end
    if node.loud
      if node.silent
        content.gsub!(%r{^\s*(//!?)}, '//!')
      else
        content.sub!(%r{^\s*(/\*)}, '/*!')
      end
    end
    content
  end