diff --git a/lib/es5/index.js b/lib/es5/index.js
index 0975686..25fb9bb 100644
--- a/lib/es5/index.js
+++ b/lib/es5/index.js
@@ -436,17 +436,17 @@ function (_Transform) {
 
             if (recordDelimiterLength !== 0) {
               // Do not emit comments which take a full line
-              var skipCommentLine = this.state.commenting && this.state.record.length === 0 && this.state.field.length === 0;
+              var skipCommentLine = this.state.commenting && this.state.wasQuoting === false && this.state.record.length === 0 && this.state.field.length === 0;
 
               if (skipCommentLine) {
-                // TODO: update the doc, a line with comment is considered an
-                // empty line in the sense that no record is found inside
-                this.info.empty_lines++;
+                this.info.comment_lines++; // Skip full comment line
               } else {
+                // Skip if line is empty and skip_empty_lines activated
                 if (skip_empty_lines === true && this.state.wasQuoting === false && this.state.record.length === 0 && this.state.field.length === 0) {
                   this.info.empty_lines++;
                   continue;
-                }
+                } // Activate records emition if above from_line
+
 
                 if (this.state.enabled === false && this.info.lines + (this.state.wasRowDelimiter === true ? 1 : 0) >= from_line) {
                   this.state.enabled = true;
@@ -485,10 +485,6 @@ function (_Transform) {
             var commentCount = comment === null ? 0 : this.__compareBytes(comment, buf, pos, chr);
 
             if (commentCount !== 0) {
-              if (this.state.record.length === 0 && this.state.field.length === 0 && this.state.wasQuoting === false) {
-                this.info.comment_lines++;
-              }
-
               this.state.commenting = true;
               continue;
             }
@@ -533,7 +529,7 @@ function (_Transform) {
           if (_err4 !== undefined) return _err4;
         } else {
           // Skip last line if it has no characters
-          if (this.state.record.length !== 0 || this.state.field.length !== 0) {
+          if (this.state.wasQuoting === true || this.state.record.length !== 0 || this.state.field.length !== 0) {
             var _errField2 = this.__onField();
 
             if (_errField2 !== undefined) return _errField2;
@@ -543,6 +539,8 @@ function (_Transform) {
             if (_errRecord !== undefined) return _errRecord;
           } else if (this.state.wasRowDelimiter === true) {
             this.info.empty_lines++;
+          } else if (this.state.commenting === true) {
+            this.info.comment_lines++;
           }
         }
       } else {
@@ -706,9 +704,7 @@ function (_Transform) {
       }
 
       this.state.record = [];
-      this.state.record_length = 0; // if(info === true){
-      //   this.state.info = null
-      // }
+      this.state.record_length = 0;
     }
   }, {
     key: "__onField",
diff --git a/lib/index.js b/lib/index.js
index 6896028..d6505ca 100644
--- a/lib/index.js
+++ b/lib/index.js
@@ -315,16 +315,17 @@ class Parser extends Transform {
           let recordDelimiterLength = this.__isRecordDelimiter(chr, buf, pos)
           if(recordDelimiterLength !== 0){
             // Do not emit comments which take a full line
-            const skipCommentLine = this.state.commenting && (this.state.record.length === 0 && this.state.field.length === 0)
+            const skipCommentLine = this.state.commenting && (this.state.wasQuoting === false && this.state.record.length === 0 && this.state.field.length === 0)
             if(skipCommentLine){
-              // TODO: update the doc, a line with comment is considered an
-              // empty line in the sense that no record is found inside
-              this.info.empty_lines++
+              this.info.comment_lines++
+              // Skip full comment line
             }else{
+              // Skip if line is empty and skip_empty_lines activated
               if(skip_empty_lines === true && this.state.wasQuoting === false && this.state.record.length === 0 && this.state.field.length === 0){
                 this.info.empty_lines++
                 continue
               }
+              // Activate records emition if above from_line
               if(this.state.enabled === false && this.info.lines + (this.state.wasRowDelimiter === true ? 1: 0 ) >= from_line){
                 this.state.enabled = true
                 this.__resetField()
@@ -351,9 +352,6 @@ class Parser extends Transform {
           }
           const commentCount = comment === null ? 0 : this.__compareBytes(comment, buf, pos, chr)
           if(commentCount !== 0){
-            if(this.state.record.length === 0 && this.state.field.length === 0 && this.state.wasQuoting === false){
-              this.info.comment_lines++
-            }
             this.state.commenting = true
             continue
           }
@@ -389,13 +387,15 @@ class Parser extends Transform {
         if(err !== undefined) return err
       }else{
         // Skip last line if it has no characters
-        if(this.state.record.length !== 0 || this.state.field.length !== 0){
+        if(this.state.wasQuoting === true || this.state.record.length !== 0 || this.state.field.length !== 0){
           const errField = this.__onField()
           if(errField !== undefined) return errField
           const errRecord = this.__onRow()
           if(errRecord !== undefined) return errRecord
         }else if(this.state.wasRowDelimiter === true){
           this.info.empty_lines++
+        }else if(this.state.commenting === true){
+          this.info.comment_lines++
         }
       }
     }else{
@@ -515,9 +515,6 @@ class Parser extends Transform {
     }
     this.state.record = []
     this.state.record_length = 0
-    // if(info === true){
-    //   this.state.info = null
-    // }
   }
   __onField(){
     const {cast, rtrim} = this.options
diff --git a/test/info.comment_lines.coffee b/test/info.comment_lines.coffee
index 35bcc09..4427216 100644
--- a/test/info.comment_lines.coffee
+++ b/test/info.comment_lines.coffee
@@ -1,7 +1,7 @@
 
 parse = require '../lib'
 
-describe 'properties comment_lines', ->
+describe 'info comment_lines', ->
 
   it 'no empty lines', (next) ->
     parse '''
diff --git a/test/info.empty_lines.coffee b/test/info.empty_lines.coffee
index e9df90c..7dc4ff6 100644
--- a/test/info.empty_lines.coffee
+++ b/test/info.empty_lines.coffee
@@ -1,7 +1,7 @@
 
 parse = require '../lib'
 
-describe 'properties empty_lines', ->
+describe 'info empty_lines', ->
 
   it 'no lines', (next) ->
     parse '', (err, data, {empty_lines}) ->
@@ -43,3 +43,12 @@ describe 'properties empty_lines', ->
       err.message.should.eql 'Invalid Record Length: expect 1, got 3 on line 2'
       empty_lines.should.eql 0
       next()
+
+  it 'dont count commented lines', (next) ->
+    parse '''
+    a,b,c
+    d,e,f
+    # comment
+    ''', (err, data, {empty_lines}) ->
+      empty_lines.should.eql 0
+      next()
diff --git a/test/info.invalid_field_length.coffee b/test/info.invalid_field_length.coffee
index 55d81a8..1ccdc4b 100644
--- a/test/info.invalid_field_length.coffee
+++ b/test/info.invalid_field_length.coffee
@@ -1,7 +1,7 @@
 
 parse = require '../lib'
 
-describe 'properties lines_count', ->
+describe 'info invalid_field_length', ->
 
   it 'with relax_column_count', (next) ->
     parse '''
diff --git a/test/options.comment.coffee b/test/options.comment.coffee
index 6674413..4f0d757 100644
--- a/test/options.comment.coffee
+++ b/test/options.comment.coffee
@@ -15,6 +15,16 @@ describe 'options comment', ->
       parse '', comment: 2, (->)
     ).should.throw 'Invalid Option: comment must be a buffer or a string, got 2'
 
+  it 'single comment line', (next) ->
+    parse '# comment', comment: '#', (err, data) ->
+      data.length.should.eql 0
+      next err
+
+  it 'single comment line with empty field', (next) ->
+    parse '""# comment', comment: '#', (err, data) ->
+      data.length.should.eql 1
+      next err
+
   it 'skip line starting by single comment char', (next) ->
     parse """
     # skip this