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##### 9.39.3.1 Special Characters

A ‘`!`’ character appearing anywhere on a line indicates the start of a comment that extends to the end of that line.

If a ‘`#`’ appears as the first character of a line then the whole line is treated as a comment, but in this case the line could also be a logical line number directive (see Comments) or a preprocessor control command (see Preprocessing).

‘`;`’ can be used instead of a newline to separate statements.