diff --git a/src/comment.rs b/src/comment.rs
new file mode 100644
index 0000000..e995736
--- /dev/null
+++ b/src/comment.rs
@@ -0,0 +1,48 @@
+/*
+ * Copyright (C) 2023  Aravinth Manivannan <realaravinth@batsense.net>
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Affero General Public License as
+ * published by the Free Software Foundation, either version 3 of the
+ * License, or (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU Affero General Public License for more details.
+ *
+ * You should have received a copy of the GNU Affero General Public License
+ * along with this program.  If not, see <https://www.gnu.org/licenses/>.
+ */
+//! Comments associated to an issue or a pull/merge request within the repository of a forge
+//! (Gitea, GitLab, etc.).",
+use serde::{Deserialize, Serialize};
+
+use crate::Reaction;
+
+/// Comments associated to an issue or a pull/merge request within the repository of a forge (Gitea, GitLab, etc.).",
+#[derive(Clone, Debug, Serialize, Deserialize, Default)]
+pub struct Comment {
+    /// Unique identifier of the issue or pull/merge request containing the comment
+    pub issue_index: usize,
+
+    /// Unique identifier of the comment
+    pub index: usize,
+
+    /// Unique identifier of the user who authored the comment
+    pub poster_id: usize,
+
+    // TODO: add validation for format "date-time"
+    /// Creating time
+    pub created: String,
+
+    // TODO: add validation for format "date-time"
+    /// Last update time
+    pub updated: String,
+
+    /// Multiline content of the comment
+    pub content: String,
+
+    /// Multiline content of the comment
+    pub reactions: Option<Vec<Reaction>>,
+}
diff --git a/src/lib.rs b/src/lib.rs
index 6e36b67..46c6c0b 100644
--- a/src/lib.rs
+++ b/src/lib.rs
@@ -18,6 +18,7 @@
 //!
 //! Please refer to the [main documentation](https://f3.forgefriends.org/) for a complete overview.
 //! This is an incomplete Rust port of the F3 library created by the ForgeFriends project.
+pub mod comment;
 pub mod identities;
 pub mod label;
 pub mod reaction;
@@ -25,6 +26,7 @@ pub mod repository;
 pub mod topic;
 pub mod user;
 
+pub use comment::Comment;
 pub use identities::Identities;
 pub use label::Label;
 pub use reaction::Reaction;