diff --git a/includes/migrate_default_content.migrate.comment.inc b/includes/migrate_default_content.migrate.comment.inc
new file mode 100644
index 0000000..0cc7946
--- /dev/null
+++ b/includes/migrate_default_content.migrate.comment.inc
@@ -0,0 +1,19 @@
+<?php
+/**
+ * @file
+ * Populate content for comments.
+ */
+
+/**
+ * Class to manage comment migrations.
+ */
+class defaultComment extends defaultEntity {
+
+  /**
+   * Fill the $entity->nid that is expected from drupal comment core module.
+   */
+  public function prepare($entity, stdClass $row) {
+    $entity->nid = reset($entity->node);
+  }
+
+}
diff --git a/migrate_default_content.info b/migrate_default_content.info
index 868954b..25f8d7e 100644
--- a/migrate_default_content.info
+++ b/migrate_default_content.info
@@ -8,6 +8,7 @@ dependencies[] = migrate_extras
 dependencies[] = libraries
 
 files[] = 'includes/migrate_default_content.migrate.base.inc'
+files[] = 'includes/migrate_default_content.migrate.comment.inc'
 files[] = 'includes/migrate_default_content.migrate.entity.inc'
 files[] = 'includes/migrate_default_content.migrate.file.inc'
 files[] = 'includes/migrate_default_content.migrate.field_collection.inc'