diff --git a/static_src/elements/framework/mr-comment-content/mr-comment-content.js b/static_src/elements/framework/mr-comment-content/mr-comment-content.js
new file mode 100644
index 0000000..c2bf3e8
--- /dev/null
+++ b/static_src/elements/framework/mr-comment-content/mr-comment-content.js
@@ -0,0 +1,131 @@
+// Copyright 2019 The Chromium Authors. All rights reserved.
+// Use of this source code is governed by a BSD-style license that can be
+// found in the LICENSE file.
+
+import {LitElement, html, css} from 'lit-element';
+import {ifDefined} from 'lit-html/directives/if-defined';
+import {autolink} from 'autolink.js';
+import {connectStore} from 'reducers/base.js';
+import * as issueV0 from 'reducers/issueV0.js';
+import * as projectV0 from 'reducers/projectV0.js';
+import * as userV0 from 'reducers/userV0.js';
+import {SHARED_STYLES, MD_STYLES} from 'shared/shared-styles.js';
+import {shouldRenderMarkdown, renderMarkdown} from 'shared/md-helper.js';
+import {unsafeHTML} from 'lit-html/directives/unsafe-html.js';
+
+/**
+ * `<mr-comment-content>`
+ *
+ * Displays text for a comment.
+ *
+ */
+export class MrCommentContent extends connectStore(LitElement) {
+  /** @override */
+  constructor() {
+    super();
+
+    this.content = '';
+    this.commentReferences = new Map();
+    this.isDeleted = false;
+    this.projectName = '';
+    this.author = '';
+    this.prefs = {};
+  }
+
+  /** @override */
+  static get properties() {
+    return {
+      content: {type: String},
+      commentReferences: {type: Object},
+      revisionUrlFormat: {type: String},
+      isDeleted: {
+        type: Boolean,
+        reflect: true,
+      },
+      projectName: {type: String},
+      author: {type: String},
+      prefs: {type: Object},
+    };
+  }
+
+  /** @override */
+  static get styles() {
+    return [
+      SHARED_STYLES,
+      MD_STYLES,
+      css`
+        :host {
+          word-break: break-word;
+          font-size: var(--chops-main-font-size);
+          line-height: 130%;
+          font-family: var(--mr-toggled-font-family);
+        }
+        :host([isDeleted]) {
+          color: #888;
+          font-style: italic;
+        }
+        .line {
+          white-space: pre-wrap;
+        }
+        .strike-through {
+          text-decoration: line-through;
+        }
+      `,
+    ];
+  }
+
+  /** @override */
+  render() {
+    if (shouldRenderMarkdown({project: this.projectName, author: this.author,
+          enabled: this._renderMarkdown})) {
+      return html`
+        <link href="https://fonts.googleapis.com/icon?family=Material+Icons" rel="stylesheet">
+        <div class="markdown">
+          ${unsafeHTML(renderMarkdown(this.content))}
+        </div>
+        `;
+    }
+    const runs = autolink.markupAutolinks(
+        this.content, this.commentReferences, this.projectName,
+        this.revisionUrlFormat);
+    const templates = runs.map((run) => {
+      switch (run.tag) {
+        case 'b':
+          return html`<b class="line">${run.content}</b>`;
+        case 'br':
+          return html`<br>`;
+        case 'a':
+          return html`<a
+            class="line"
+            target="_blank"
+            href=${run.href}
+            class=${run.css}
+            title=${ifDefined(run.title)}
+          >${run.content}</a>`;
+        default:
+          return html`<span class="line">${run.content}</span>`;
+      }
+    });
+    return html`${templates}`;
+  }
+
+  /**
+   * Helper to get state of Markdown rendering.
+   * @return {boolean} Whether to render Markdown.
+   */
+  get _renderMarkdown() {
+    const {prefs} = this;
+    if (!prefs) return true;
+    return prefs.get('render_markdown');
+  }
+
+  /** @override */
+  stateChanged(state) {
+    this.commentReferences = issueV0.commentReferences(state);
+    this.projectName = issueV0.viewedIssueRef(state).projectName;
+    this.revisionUrlFormat =
+      projectV0.viewedPresentationConfig(state).revisionUrlFormat;
+    this.prefs = userV0.prefs(state);
+  }
+}
+customElements.define('mr-comment-content', MrCommentContent);