Source

File: wp-admin/includes/dashboard.php

function wp_dashboard_recent_comments( $total_items = 5 ) {
	// Select all comment types and filter out spam later for better query performance.
	$comments = array();

	$comments_query = array(
		'number' => $total_items * 5,
		'offset' => 0,
	);
	if ( ! current_user_can( 'edit_posts' ) ) {
		$comments_query['status'] = 'approve';
	}

	while ( count( $comments ) < $total_items && $possible = get_comments( $comments_query ) ) {
		if ( ! is_array( $possible ) ) {
			break;
		}
		foreach ( $possible as $comment ) {
			if ( ! current_user_can( 'read_post', $comment->comment_post_ID ) ) {
				continue;
			}
			$comments[] = $comment;
			if ( count( $comments ) == $total_items ) {
				break 2;
			}
		}
		$comments_query['offset'] += $comments_query['number'];
		$comments_query['number']  = $total_items * 10;
	}

	if ( $comments ) {
		echo '<div id="latest-comments" class="activity-block">';
		echo '<h3>' . __( 'Recent Comments' ) . '</h3>';

		echo '<ul id="the-comment-list" data-wp-lists="list:comment">';
		foreach ( $comments as $comment ) {
			_wp_dashboard_recent_comments_row( $comment );
		}
		echo '</ul>';

		if ( current_user_can( 'edit_posts' ) ) {
			echo '<h3 class="screen-reader-text">' . __( 'View more comments' ) . '</h3>';
			_get_list_table( 'WP_Comments_List_Table' )->views();
		}

		wp_comment_reply( -1, false, 'dashboard', false );
		wp_comment_trashnotice();

		echo '</div>';
	} else {
		return false;
	}
	return true;
}