Source

File: wp-admin/includes/class-wp-comments-list-table.php

public function no_items() {
		global $comment_status;

		if ( 'moderated' === $comment_status ) {
			_e( 'No comments awaiting moderation.' );
		} elseif ( 'trash' === $comment_status ) {
			_e( 'No comments found in Trash.' );
		} else {
			_e( 'No comments found.' );
		}
	}