Element element = null;
String str = data.trim();
CommentElementFactory factory = new CommentElementFactory(document, isJSPTag, this);
if (str.charAt(0) == '/') { // end tag
TagScanner scanner = new TagScanner(str, 1); // skip '/'
String name = scanner.nextName();
if (name.equals(elementName)) {
element = factory.create(name, CommentElementFactory.IS_END);
}
} else { // start tag
TagScanner scanner = new TagScanner(str, 0);