[SOLVED] permanently Disable Comments

Many blogs/forums suggest to permanently disable comments to :

Open index.php and remove this line:
<span><?php comments_popup_link('? No Comments', '? 1 Comment', '? % Comments'); ?></span>

Then open single.php and remove this line:
<?php comments_template(); ?>

Finally, open archive.php and remove this line:
<?php comments_popup_link('No Comments', '1 Comment', '% Comments'); ?>

But Atahualpa 3 does not have those lines in the files.

Suggestions?