Below are the steps to associate a file comment from the comments listing and create a new form:

1. Go to the 'Comments' view in the Files tab. Select a project folder containing the file comments that need to be associated with the new form.

2. Select the file comments to associate with a new form, right-click, and select 'New' --> 'Project Form'. This will enable you to create a new project form, with the selected file comments associated.

3. A list of active form types will populate based on relevant form settings configuration. Click on one of the form types to create that particular form. You can also enter a keyword to search for the required form type by 'Form Name', 'Form Code', and 'Project Name'.

4. The interface to create a new form appears. Certain options may only be available based on relevant form settings configuration. Enter the required form details as needed. Associated file comments will appear at the bottom of the 'Create Form' screen.

5. Enter the required details as per the form design. Click here for further help on how to create a form and available additional options while doing so (See steps 5 and 6).