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

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

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

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 required form type by 'Form Name', 'Form Code' and 'Project Name'.

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

5. Enter required details as per 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).