Structure of Comments
You can insert comment lines anywhere in a program. There are two ways to indicate comments in a program:

PROGRAM SAPMTEST.
* The following line contains a WRITE statement
WRITE 'First Program'. " Output on List
The second line of this program is a comment which is not executed. The comment is indicated by an asterisk (*) at the beginning of the line.
On the third line, everything after the double quotation mark (") is a comment and is not executed.
The rest of the program consists of executable statements with the keywords PROGRAM and WRITE.