Elgg-Lorea-Hydra/views/default/admin/upgrades/comments.php

<?php
/**
 * Comment upgrade page
 */

// Upgrade also possible hidden comments. This feature get run
// by an administrator so there's no need to ignore access.
$access_status = access_get_show_hidden_status();
access_show_hidden_entities(true);

$count = elgg_get_annotations(array(
	'annotation_names' => 'generic_comment',
	'count' => true,
));

echo elgg_view('admin/upgrades/view', array(
	'count' => $count,
	'action' => 'action/admin/upgrades/upgrade_comments',
));

access_show_hidden_entities($access_status);