diff --git a/app/controllers/my_module_comments_controller.rb b/app/controllers/my_module_comments_controller.rb
deleted file mode 100644
index 55c0e5c8b..000000000
--- a/app/controllers/my_module_comments_controller.rb
+++ /dev/null
@@ -1,71 +0,0 @@
-# frozen_string_literal: true
-
-class MyModuleCommentsController < ApplicationController
-  include ActionView::Helpers::TextHelper
-  include InputSanitizeHelper
-  include ApplicationHelper
-  include CommentHelper
-
-  before_action :load_vars
-  before_action :load_comment, only: %i(update destroy)
-  before_action :check_view_permissions, only: :index
-  before_action :check_create_permissions, only: :create
-  before_action :check_manage_permissions, only: %i(update destroy)
-
-  def index
-    comments = @my_module.last_comments(@last_comment_id, @per_page)
-    unless comments.blank?
-      more_url = url_for(my_module_my_module_comments_url(@my_module, format: :json, from: comments.first.id))
-    end
-    comment_index_helper(comments, more_url, @last_comment_id.positive? ? nil : '/my_module_comments/index')
-  end
-
-  def create
-    @comment = TaskComment.new(
-      message: comment_params[:message],
-      user: current_user,
-      my_module: @my_module
-    )
-    comment_create_helper(@comment)
-  end
-
-  def update
-    old_text = @comment.message
-    @comment.message = comment_params[:message]
-    comment_update_helper(@comment, old_text)
-  end
-
-  def destroy
-    comment_destroy_helper(@comment)
-  end
-
-  private
-
-  def load_vars
-    @last_comment_id = params[:from].to_i
-    @per_page = Constants::COMMENTS_SEARCH_LIMIT
-    @my_module = MyModule.find_by(id: params[:my_module_id])
-
-    render_404 unless @my_module
-  end
-
-  def load_comment
-    @comment = @my_module.task_comments.find(params[:id])
-  end
-
-  def check_view_permissions
-    render_403 unless can_read_my_module?(@my_module)
-  end
-
-  def check_create_permissions
-    render_403 unless can_create_my_module_comments?(@my_module)
-  end
-
-  def check_manage_permissions
-    render_403 unless can_manage_my_module_comment?(@comment)
-  end
-
-  def comment_params
-    params.require(:comment).permit(:message)
-  end
-end
diff --git a/app/controllers/project_comments_controller.rb b/app/controllers/project_comments_controller.rb
deleted file mode 100644
index b4444d811..000000000
--- a/app/controllers/project_comments_controller.rb
+++ /dev/null
@@ -1,66 +0,0 @@
-# frozen_string_literal: true
-
-class ProjectCommentsController < ApplicationController
-  include ActionView::Helpers::TextHelper
-  include InputSanitizeHelper
-  include ApplicationHelper
-  include CommentHelper
-
-  before_action :load_vars
-  before_action :check_view_permissions, only: :index
-  before_action :check_create_permissions, only: :create
-  before_action :check_manage_permissions, only: %i(update destroy)
-
-  def index
-    comments = @project.last_comments(@last_comment_id, @per_page)
-    more_url = project_project_comments_url(@project, format: :json, from: comments.first.id) unless comments.blank?
-    comment_index_helper(comments, more_url, @last_comment_id.positive? ? nil : '/project_comments/index')
-  end
-
-  def create
-    @comment = ProjectComment.new(
-      message: comment_params[:message],
-      user: current_user,
-      project: @project
-    )
-    comment_create_helper(@comment)
-  end
-
-  def update
-    old_text = @comment.message
-    @comment.message = comment_params[:message]
-    comment_update_helper(@comment, old_text)
-  end
-
-  def destroy
-    comment_destroy_helper(@comment)
-  end
-
-  private
-
-  def load_vars
-    @last_comment_id = params[:from].to_i
-    @per_page = Constants::COMMENTS_SEARCH_LIMIT
-    @project = current_team.projects.find_by(id: params[:project_id])
-
-    render_404 unless @project
-  end
-
-  def check_view_permissions
-    render_403 unless can_read_project?(@project)
-  end
-
-  def check_create_permissions
-    render_403 unless can_create_project_comments?(@project)
-  end
-
-  def check_manage_permissions
-    @comment = @project.project_comments.find_by(id: params[:id])
-    render_403 unless @comment.present? &&
-                      can_manage_project_comment?(@comment)
-  end
-
-  def comment_params
-    params.require(:comment).permit(:message)
-  end
-end
diff --git a/app/controllers/protocols_controller.rb b/app/controllers/protocols_controller.rb
index 7a46b538f..8b524e40f 100644
--- a/app/controllers/protocols_controller.rb
+++ b/app/controllers/protocols_controller.rb
@@ -6,7 +6,6 @@ class ProtocolsController < ApplicationController
   include InputSanitizeHelper
   include ProtocolsIoHelper
   include TeamsHelper
-  include CommentHelper
   include ProtocolsExporterV2
 
   before_action :check_create_permissions, only: %i(
diff --git a/app/controllers/result_comments_controller.rb b/app/controllers/result_comments_controller.rb
deleted file mode 100644
index aa872a384..000000000
--- a/app/controllers/result_comments_controller.rb
+++ /dev/null
@@ -1,68 +0,0 @@
-# frozen_string_literal: true
-
-class ResultCommentsController < ApplicationController
-  include ActionView::Helpers::TextHelper
-  include InputSanitizeHelper
-  include ApplicationHelper
-  include CommentHelper
-
-  before_action :load_vars
-
-  before_action :check_view_permissions, only: [:index]
-  before_action :check_add_permissions, only: [:create]
-  before_action :check_manage_permissions, only: %i(update destroy)
-
-  def index
-    comments = @result.last_comments(@last_comment_id, @per_page)
-    more_url = result_result_comments_path(@result, format: :json, from: comments.first.id) unless comments.blank?
-    comment_index_helper(comments, more_url)
-  end
-
-  def create
-    @comment = ResultComment.new(
-      message: comment_params[:message],
-      user: current_user,
-      result: @result
-    )
-    comment_create_helper(@comment)
-  end
-
-  def update
-    old_text = @comment.message
-    @comment.message = comment_params[:message]
-    comment_update_helper(@comment, old_text)
-  end
-
-  def destroy
-    comment_destroy_helper(@comment)
-  end
-
-  private
-
-  def load_vars
-    @last_comment_id = params[:from].to_i
-    @per_page = Constants::COMMENTS_SEARCH_LIMIT
-    @result = Result.find_by_id(params[:result_id])
-    @my_module = @result.my_module
-
-    render_404 unless @result
-  end
-
-  def check_view_permissions
-    render_403 unless can_read_my_module?(@my_module)
-  end
-
-  def check_add_permissions
-    render_403 unless can_create_my_module_result_comments?(@my_module)
-  end
-
-  def check_manage_permissions
-    @comment = @result.result_comments.find_by(id: params[:id])
-    render_403 unless @comment.present? &&
-                      can_manage_result_comment?(@comment)
-  end
-
-  def comment_params
-    params.require(:comment).permit(:message)
-  end
-end
diff --git a/app/controllers/step_comments_controller.rb b/app/controllers/step_comments_controller.rb
deleted file mode 100644
index c7ecfa5f0..000000000
--- a/app/controllers/step_comments_controller.rb
+++ /dev/null
@@ -1,89 +0,0 @@
-# frozen_string_literal: true
-
-class StepCommentsController < ApplicationController
-  include ActionView::Helpers::TextHelper
-  include InputSanitizeHelper
-  include ApplicationHelper
-  include CommentHelper
-
-  before_action :load_vars
-
-  before_action :check_view_permissions, only: [:index]
-  before_action :check_add_permissions, only: [:create]
-  before_action :check_update_permissions, only: %i(update)
-  before_action :check_destroy_permissions, only: %i(destroy)
-
-  def index
-    comments = @step.last_comments(@last_comment_id, @per_page)
-    more_url = step_step_comments_path(@step, format: :json, from: comments.first.id) unless comments.blank?
-    comment_index_helper(comments, more_url)
-  end
-
-  def create
-    @comment = StepComment.new(
-      message: comment_params[:message],
-      user: current_user,
-      step: @step
-    )
-    comment_create_helper(@comment)
-  end
-
-  def update
-    old_text = @comment.message
-    @comment.message = comment_params[:message]
-    comment_update_helper(@comment, old_text)
-  end
-
-  def destroy
-    comment_destroy_helper(@comment)
-  end
-
-  private
-
-  def load_vars
-    @last_comment_id = params[:from].to_i
-    @per_page = Constants::COMMENTS_SEARCH_LIMIT
-    @step = Step.find_by_id(params[:step_id])
-    @protocol = @step&.protocol
-
-    render_404 unless @step && @protocol
-  end
-
-  def check_view_permissions
-    render_403 unless can_read_protocol_in_module?(@protocol)
-  end
-
-  def check_add_permissions
-    render_403 unless can_create_my_module_comments?(@protocol.my_module)
-  end
-
-  def check_destroy_permissions
-    @comment = @step.step_comments.find_by(id: params[:id])
-    render_403 unless @comment.present? &&
-                      can_delete_comment_in_my_module_steps?(@comment)
-  end
-
-  def check_update_permissions
-    @comment = @step.step_comments.find_by(id: params[:id])
-    render_403 unless @comment.present? &&
-                      can_update_comment_in_my_module_steps?(@comment)
-  end
-
-  def comment_params
-    params.require(:comment).permit(:message)
-  end
-
-  def log_activity(type_of)
-    Activities::CreateActivityService
-      .call(activity_type: type_of,
-            owner: current_user,
-            subject: @protocol,
-            team: @step.my_module.team,
-            project: @step.my_module.project,
-            message_items: {
-              my_module: @step.my_module.id,
-              step: @step.id,
-              step_position: { id: @step.id, value_for: 'position_plus_one' }
-            })
-  end
-end
diff --git a/app/helpers/comment_helper.rb b/app/helpers/comment_helper.rb
index 9f173750a..f6a5ae93e 100644
--- a/app/helpers/comment_helper.rb
+++ b/app/helpers/comment_helper.rb
@@ -1,31 +1,6 @@
 # frozen_string_literal: true
 
 module CommentHelper
-  def comment_action_url(comment)
-    case comment.type
-    when 'StepComment'
-      step_step_comment_path(comment.step, comment, format: :json)
-    when 'ResultComment'
-      result_result_comment_path(comment.result, comment, format: :json)
-    when 'ProjectComment'
-      project_project_comment_path(comment.project, comment, format: :json)
-    when 'TaskComment'
-      my_module_my_module_comment_path(comment.my_module, comment, format: :json)
-    end
-  end
-
-  def comment_index_helper(comments, more_url, partial = nil)
-    partial ||= 'shared/comments/list'
-    render json: {
-      perPage: @per_page,
-      resultsNumber: comments.size,
-      moreUrl: more_url,
-      html: render_to_string(
-        partial: partial, locals: { comments: comments }, formats: :html
-      )
-    }
-  end
-
   def comment_create_helper(comment, partial = 'item')
     if comment.save
       case comment.type
diff --git a/app/views/my_module_comments/_index.html.erb b/app/views/my_module_comments/_index.html.erb
deleted file mode 100644
index e9b1e29e5..000000000
--- a/app/views/my_module_comments/_index.html.erb
+++ /dev/null
@@ -1,9 +0,0 @@
-<h5 class="text-center"><%= t('experiments.canvas.popups.comments_tab') %></h5>
-<hr>
-  <%= render partial: 'shared/comments/comments', locals: {
-    object: @my_module,
-    comments: comments,
-    can_create_comments: can_create_my_module_comments?(@my_module),
-    create_url: my_module_my_module_comments_path(@my_module, format: :json),
-    more_url: my_module_my_module_comments_path(@my_module, format: :json, from: comments.first&.id)
-  } %>
diff --git a/app/views/project_comments/_index.html.erb b/app/views/project_comments/_index.html.erb
deleted file mode 100644
index 22f783ee8..000000000
--- a/app/views/project_comments/_index.html.erb
+++ /dev/null
@@ -1,10 +0,0 @@
-<h5 class="text-center"><%= t('projects.index.comment_tab') %></h5>
-<hr>
-  <%= render partial: 'shared/comments/comments', locals: {
-    object: @project,
-    comments: comments,
-    can_create_comments: can_create_project_comments?(@project),
-    create_url: project_project_comments_path(@project, format: :json),
-    more_url: project_project_comments_path(@project, format: :json, from: comments.first&.id)
-  } %>
-
diff --git a/app/views/reports/elements/_comment_element.html.erb b/app/views/reports/elements/_comment_element.html.erb
new file mode 100644
index 000000000..d457f3e66
--- /dev/null
+++ b/app/views/reports/elements/_comment_element.html.erb
@@ -0,0 +1,26 @@
+<div
+  class="comment-container report"
+  data-field-to-update="message"
+  data-params-group="comment"
+  data-original-name="<%= comment.message %>"
+  data-response-field="comment"
+  data-smart-annotation="true"
+  data-edit-mode="0"
+>
+  <div class="avatar-placehodler">
+    <span class='global-avatar-container'>
+      <% base64_encoded = defined?(export_all) && export_all %>
+      <%= image_tag user_avatar_absolute_url(comment.user, :icon_small, base64_encoded), class: 'avatar' %>
+    </span>
+  </div>
+  <div class="content-placeholder">
+    <div class="comment-name"><%= comment.user.full_name %></div>
+    <div class="comment-right">
+      <div class="comment-datetime"><%= l(comment.created_at, format: :full) %></div>
+    </div>
+    <div class="comment-message">
+          <div class="view-mode"><%= custom_auto_link(comment.message, team: current_team, simple_format: true) %></div>
+    </div>
+    <div class="error-block"></div>
+  </div>
+</div>
diff --git a/app/views/reports/elements/_result_comments_element.html.erb b/app/views/reports/elements/_result_comments_element.html.erb
index 6069f1051..8b2616916 100644
--- a/app/views/reports/elements/_result_comments_element.html.erb
+++ b/app/views/reports/elements/_result_comments_element.html.erb
@@ -15,8 +15,8 @@
         <div class="col-xs-12  comments-container simple">
           <ul class="no-style content-comments">
             <% comments.each do |comment| %>
-              <%= render partial: 'shared/comments/item',
-                        locals: { comment: comment, readonly: true, report: true, export_all: export_all } %>
+              <%= render partial: 'reports/elements/comment_element',
+                        locals: { comment: comment, export_all: export_all } %>
             <% end %>
           </ul>
         </div>
diff --git a/app/views/reports/elements/_step_comments_element.html.erb b/app/views/reports/elements/_step_comments_element.html.erb
index ebf0bd186..ad0f87bbf 100644
--- a/app/views/reports/elements/_step_comments_element.html.erb
+++ b/app/views/reports/elements/_step_comments_element.html.erb
@@ -12,8 +12,8 @@
       <div class="comments-container simple">
         <ul class="no-style content-comments">
           <% comments.each do |comment| %>
-            <%= render partial: 'shared/comments/item',
-                        locals: { comment: comment, readonly: true, report: true, export_all: export_all } %>
+            <%= render partial: 'reports/elements/comment_element',
+                        locals: { comment: comment, export_all: export_all } %>
           <% end %>
         </ul>
       </div>
diff --git a/app/views/result_comments/_index.html.erb b/app/views/result_comments/_index.html.erb
deleted file mode 100644
index 967151352..000000000
--- a/app/views/result_comments/_index.html.erb
+++ /dev/null
@@ -1,16 +0,0 @@
-<hr>
-
-  <div class="col-xs-12 comments-title">
-    <h4>
-      <%=t('my_modules.results.comments_tab') %>
-      (<span id="comment-counter-<%= result.id %>"><%= comments.count %></span>)
-    </h4>
-  </div>
-
-  <%= render partial: 'shared/comments/comments', locals: {
-    object: result,
-    comments: comments,
-    can_create_comments: can_create_my_module_result_comments?(@my_module),
-    create_url: result_result_comments_path(result, format: :json),
-    more_url: result_result_comments_path(result, format: :json, from: comments.first&.id)
-  } %>
diff --git a/app/views/shared/comments/_comments.html.erb b/app/views/shared/comments/_comments.html.erb
deleted file mode 100644
index 808964ae7..000000000
--- a/app/views/shared/comments/_comments.html.erb
+++ /dev/null
@@ -1,27 +0,0 @@
-<div class="comments-container" data-object-id = <%= object.id %>>
-  <% per_page = Constants::COMMENTS_SEARCH_LIMIT %>
-  <div class="content-comments inline_scroll_block">
-    <% if comments.size == per_page %>
-      <div class="comment-more text-center">
-        <a class="btn btn-secondary btn-more-comments-new"
-           href="<%= more_url %>"
-           data-remote="true">
-          <%=t "general.more_comments" %>
-        </a>
-      </div>
-    <% end %>
-    <div class="comments-list">
-      <%= render partial: 'shared/comments/list', locals: { comments: comments} %>
-      <% comments.mark_as_seen_by(current_user, object) %>
-    </div>
-  </div>
-  <% if can_create_comments %>
-  <div class="new-message-container" data-create-url="<%= create_url %>">
-    <%= text_area_tag 'message', '',  placeholder: t('general.comment_placeholder_new'),
-                                      class: 'form-control  smart-text-area textarea-sm',
-                                      data: { 'atwho-edit' => '' } %>
-    <i class="sn-icon sn-icon-send new-comment-button"></i>
-    <span class="new-message-error"></span>
-  </div>
-  <% end %>
-</div>
diff --git a/app/views/shared/comments/_item.html.erb b/app/views/shared/comments/_item.html.erb
deleted file mode 100644
index 42fba76be..000000000
--- a/app/views/shared/comments/_item.html.erb
+++ /dev/null
@@ -1,55 +0,0 @@
-<% report = false unless defined?(report) %>
-<% readonly = false unless defined?(readonly) %>
-<% edit_mode = (!readonly && comment_editable?(comment)) %>
-  <div
-    class="comment-container <%= edit_mode ? 'inline-init-handler' : '' %> <%= report ? 'report' : '' %>"
-    data-field-to-update="message"
-    data-params-group="comment"
-    data-path-to-update="<%= comment_action_url(comment) %>"
-    data-original-name="<%= comment.message %>"
-    data-response-field="comment"
-    data-smart-annotation="true"
-    data-edit-mode="0"
-  >
-    <div class="avatar-placehodler">
-      <span class='global-avatar-container'>
-        <% if report %>
-          <% base64_encoded = defined?(export_all) && export_all %>
-          <%= image_tag user_avatar_absolute_url(comment.user, :icon_small, base64_encoded), class: 'avatar' %>
-        <% else %>
-          <%= image_tag avatar_path(comment.user, :icon_small), class: 'avatar' %>
-        <% end %>
-      </span>
-    </div>
-    <div class="content-placeholder">
-      <div class="comment-name"><%= comment.user.full_name %></div>
-      <div class="comment-right">
-        <div class="comment-datetime"><%= l(comment.created_at, format: :full) %></div>
-        <% if edit_mode %>
-          <div class="comment-actions">
-            <div class="edit-buttons">
-              <span class="save-button"><i class="fas fa-save"></i><%= t('general.save') %></span>
-              <span class="cancel-button"><i class="sn-icon sn-icon-close"></i></span>
-            </div>
-            <div class="view-buttons">
-              <span class="edit-button"><i class="sn-icon sn-icon-edit"></i><%= t('general.edit') %></span>
-              <a href="#"
-                class="delete-button"
-                data-url="<%= comment_action_url(comment) %>"
-                data-confirm-message="<%= t('comments.delete_confirm') %>"
-                data-turbolinks="false">
-                <span class="sn-icon sn-icon-delete action-icon-delete"></span>
-              </a>
-            </div>
-          </div>
-        <% end %>
-      </div>
-      <div class="comment-message">
-           <div class="view-mode"><%= custom_auto_link(comment.message, team: current_team, simple_format: true) %></div>
-            <% if edit_mode %>
-              <%= text_area_tag 'message', comment.message, disabled: true, class: 'smart-text-area hidden' %>
-            <% end %>
-      </div>
-      <div class="error-block"></div>
-    </div>
-  </div>
diff --git a/app/views/shared/comments/_list.html.erb b/app/views/shared/comments/_list.html.erb
deleted file mode 100644
index 411acd5e9..000000000
--- a/app/views/shared/comments/_list.html.erb
+++ /dev/null
@@ -1,4 +0,0 @@
-<% comments.each do |comment| %>
-  <%= render partial: 'shared/comments/item',
-             locals: { comment: comment } %>
-<% end %>
diff --git a/config/routes.rb b/config/routes.rb
index 22fa1ec2c..4208db53e 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -326,9 +326,6 @@ Rails.application.routes.draw do
     end
 
     resources :projects, except: [:destroy] do
-      resources :project_comments,
-                path: '/comments',
-                only: %i(create index update destroy)
       # Activities popup (JSON) for individual project in projects index,
       # as well as all activities page for single project (HTML)
       resources :project_activities, path: '/activities', only: [:index]
@@ -467,10 +464,6 @@ Rails.application.routes.draw do
 
       resource :shareable_link, controller: :my_module_shareable_links, only: %i(show create update destroy)
 
-      resources :my_module_comments,
-                path: '/comments',
-                only: %i(create index update destroy)
-
       get :repositories_dropdown_list, controller: :my_module_repositories
       get :repositories_list_html, controller: :my_module_repositories
 
@@ -569,9 +562,6 @@ Rails.application.routes.draw do
       resources :step_orderable_elements do
         post :reorder, on: :collection
       end
-      resources :step_comments,
-                path: '/comments',
-                only: %i(create index update destroy)
       resources :tables, controller: 'step_elements/tables', only: %i(create destroy update) do
         member do
           get :move_targets