/usr/lib/aspell/comment.amf is in libaspell15 0.60.7~20110707-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 | MODE comment
ASPELL >=0.60
DESCRIPTION mode to check any lines starting with a \#
FILTER url
FILTER context
OPTION clear-context-delimiters
OPTION add-context-delimiters \# \0
|