--- /dev/null	2014-03-28 17:28:57.000000000 +0100
+++ new/src/share/jaxws_classes/com/sun/xml/internal/messaging/saaj/soap/impl/SOAPCommentImpl.java	2014-03-28 17:28:57.000000000 +0100
@@ -0,0 +1,114 @@
+/*
+ * Copyright (c) 1997, 2014, Oracle and/or its affiliates. All rights reserved.
+ * DO NOT ALTER OR REMOVE COPYRIGHT NOTICES OR THIS FILE HEADER.
+ *
+ * This code is free software; you can redistribute it and/or modify it
+ * under the terms of the GNU General Public License version 2 only, as
+ * published by the Free Software Foundation.  Oracle designates this
+ * particular file as subject to the "Classpath" exception as provided
+ * by Oracle in the LICENSE file that accompanied this code.
+ *
+ * This code 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 General Public License
+ * version 2 for more details (a copy is included in the LICENSE file that
+ * accompanied this code).
+ *
+ * You should have received a copy of the GNU General Public License version
+ * 2 along with this work; if not, write to the Free Software Foundation,
+ * Inc., 51 Franklin St, Fifth Floor, Boston, MA 02110-1301 USA.
+ *
+ * Please contact Oracle, 500 Oracle Parkway, Redwood Shores, CA 94065 USA
+ * or visit www.oracle.com if you need additional information or have any
+ * questions.
+ */
+
+package com.sun.xml.internal.messaging.saaj.soap.impl;
+
+import java.util.ResourceBundle;
+import java.util.logging.Logger;
+
+import javax.xml.soap.SOAPElement;
+import javax.xml.soap.SOAPException;
+
+import org.w3c.dom.DOMException;
+import org.w3c.dom.Text;
+
+import com.sun.xml.internal.messaging.saaj.soap.SOAPDocumentImpl;
+import com.sun.xml.internal.messaging.saaj.util.LogDomainConstants;
+
+public class SOAPCommentImpl
+    extends com.sun.org.apache.xerces.internal.dom.CommentImpl
+    implements javax.xml.soap.Text, org.w3c.dom.Comment {
+
+    protected static final Logger log =
+        Logger.getLogger(LogDomainConstants.SOAP_IMPL_DOMAIN,
+                         "com.sun.xml.internal.messaging.saaj.soap.impl.LocalStrings");
+    protected static ResourceBundle rb =
+        log.getResourceBundle();
+
+    public SOAPCommentImpl(SOAPDocumentImpl ownerDoc, String text) {
+        super(ownerDoc, text);
+    }
+
+    public String getValue() {
+        String nodeValue = getNodeValue();
+        return (nodeValue.equals("") ? null : nodeValue);
+    }
+
+    public void setValue(String text) {
+        setNodeValue(text);
+    }
+
+
+    public void setParentElement(SOAPElement element) throws SOAPException {
+        if (element == null) {
+            log.severe("SAAJ0112.impl.no.null.to.parent.elem");
+            throw new SOAPException("Cannot pass NULL to setParentElement");
+        }
+        ((ElementImpl) element).addNode(this);
+    }
+
+    public SOAPElement getParentElement() {
+        return (SOAPElement) getParentNode();
+    }
+
+    public void detachNode() {
+        org.w3c.dom.Node parent = getParentNode();
+        if (parent != null) {
+            parent.removeChild(this);
+        }
+    }
+
+    public void recycleNode() {
+        detachNode();
+        // TBD
+        //  - add this to the factory so subsequent
+        //    creations can reuse this object.
+    }
+
+    public boolean isComment() {
+        return true;
+    }
+
+    public Text splitText(int offset) throws DOMException {
+        log.severe("SAAJ0113.impl.cannot.split.text.from.comment");
+        throw new UnsupportedOperationException("Cannot split text from a Comment Node.");
+    }
+
+    public Text replaceWholeText(String content) throws DOMException {
+        log.severe("SAAJ0114.impl.cannot.replace.wholetext.from.comment");
+        throw new UnsupportedOperationException("Cannot replace Whole Text from a Comment Node.");
+    }
+
+    public String getWholeText() {
+        //TODO: maybe we have to implement this in future.
+        throw new UnsupportedOperationException("Not Supported");
+    }
+
+    public boolean isElementContentWhitespace() {
+        //TODO: maybe we have to implement this in future.
+        throw new UnsupportedOperationException("Not Supported");
+    }
+
+}