com.xsl

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
    <xsl:strip-space elements="*"/>
    <xsl:template match="/">
        <rows>
          <xsl:apply-templates select="descendant::div" />
        </rows>
    </xsl:template>
    <xsl:template match="//div">
        <xsl:choose>
            <xsl:when test="div !=''">
                <row>
                    <comment>
                        <xsl:value-of select="div[@class='comment']" />
                    </comment>
                    <byat>
                        <xsl:value-of select="p[@class='byline']" />
                    </byat>
                </row>
            </xsl:when>
        </xsl:choose>
    </xsl:template>
</xsl:stylesheet>