customizing-comment-forms-fields.php

$args = array(
	'comment_field' => '<p class="comment-form-comment"><label for="comment">' . _x( 'Comment', 'noun' ) . '</label><textarea id="comment" name="comment" cols="45" rows="8" aria-required="true"></textarea></p>'
  'fields' => apply_filters( 'comment_form_default_fields', array(

    'author' =>
      '<p class="comment-form-author">' .
      '<label for="author">' . __( 'Name', 'domainreference' ) . '</label> ' .
      ( $req ? '<span class="required">*</span>' : '' ) .
      '<input id="author" name="author" type="text" value="' . esc_attr( $commenter['comment_author'] ) .
      '" size="30"' . $aria_req . ' /></p>',

    'email' =>
      '<p class="comment-form-email"><label for="email">' . __( 'Email', 'domainreference' ) . '</label> ' .
      ( $req ? '<span class="required">*</span>' : '' ) .
      '<input id="email" name="email" type="text" value="' . esc_attr(  $commenter['comment_author_email'] ) .
      '" size="30"' . $aria_req . ' /></p>',

    'url' =>
      '<p class="comment-form-url"><label for="url">' .
      __( 'Website', 'domainreference' ) . '</label>' .
      '<input id="url" name="url" type="text" value="' . esc_attr( $commenter['comment_author_url'] ) .
      '" size="30" /></p>'
    )

);
comment_form( $args );

customizing-comment-forms-html.html

<form action="http://danielpataki.local/wp-comments-post.php" method="post" id="commentform" class="comment-form" novalidate="">
  <p class="comment-notes">
    Your email address will not be published. Required fields are marked 
    <span class="required">
      *
    </span>
  </p>
  
  <p class="comment-form-author">
    <label for="author">
      Name 
      <span class="required">
        *
      </span>
    </label>
    
    <input id="author" name="author" type="text" value="" size="30" aria-required="true">
  </p>
  <p class="comment-form-email">
    <label for="email">
      Email 
      <span class="required">
        *
      </span>
    </label>
    
    <input id="email" name="email" type="email" value="" size="30" aria-required="true">
  </p>
  <p class="comment-form-url">
    <label for="url">
      Website
    </label>
    
    <input id="url" name="url" type="url" value="" size="30">
  </p>
  <p class="comment-form-comment">
    <label for="comment">
      Comment
    </label>
    
    <textarea id="comment" name="comment" cols="45" rows="8" aria-required="true">
    </textarea>
  </p>
  
  <p class="form-allowed-tags">
    You may use these 
    <abbr title="HyperText Markup Language">
      HTML
    </abbr>
    tags and attributes:  
    <code>
      &lt;a href="" title=""&gt; &lt;abbr title=""&gt; &lt;acronym title=""&gt; &lt;b&gt; &lt;blockquote cite=""&gt; &lt;cite&gt; &lt;code&gt; &lt;del datetime=""&gt; &lt;em&gt; &lt;i&gt; &lt;q cite=""&gt; &lt;strike&gt; &lt;strong&gt; 
    </code>
  </p>
  
  <p class="form-submit">
    <input name="submit" type="submit" id="submit" value="Post Comment">
    <input type="hidden" name="comment_post_ID" value="1429" id="comment_post_ID">
    <input type="hidden" name="comment_parent" id="comment_parent" value="0">
  </p>
</form>

customizing-comment-forms-skeleton.php

<?php comment_form( $args, $post_id ); ?>

thank you.