($last_comment) = $CODE =~ m{
  \A
  (?: <[^>]*> | "[^"\\]*(?:\\.[^"\\]*)*" | (?>[^"<>]*) )*
  (<[^>]*>)
  (?: "[^"\\]*(?:\\.[^"\\]*)*" | (?>[^"<>]*) )*
  \z
}x;