select DISTINCT 'ID#'+CAST(ID_comment as NVARCHAR(100))+': "'+comments+'"-->'+'"'+comments+

STUFF((

SELECT DISTINCT ', '+R.name_code

from flag F1

INNER JOIN comments C1

ON F1.comment_id = C.id_comment

INNER JOIN register R

ON F1.id_reg = R.id_reg

where C1.id_comment = C1.id_comment

FOR XML PATH('')

),1,1,'')+'"'

from comments C