Description: This same trick works in CMD.EXE (the command processor in Windows NT 4 and later) as well (not sure about OS/2 though)...
...but with some restrictions!
REM is a true command that may be used anywhere within a command line.
Though I doubt there is much use for a command like:
To Search:
File list (Check if you may need any files):
sitemapxml.php
smxpc.js
Help.html