If you create comments before the BEGIN statement, the comments show up in the SQL Profiler command text (and other places you look at command text). This is very annoying when trying to do analysis or performance tuning, because you see the silly comment instead of the actual command being executed. I'd strongly suggest moving the comment to after the BEGIN so as not to cause frustrations down the road.
This doesn't seem to be the case in the XEvents Profiler. I'd strongly suggest moving to XE for future work, though if you are pre-2012, that's not necessary.