I have the exact same issue as in thread http://forum.bytesforall.com/showthread.php?t=15839 (though that thread is closed).
I've done all the steps, such as downloaded the atahualpa.pot file, translated it, and then uploaded it in my atahualpa-folder. Everything is still in english. I tried translating it directly in the comments.php-file, and it STILL is left untranslated.
Downloaded a fresh comments.php, no dice. This seems to have stopped working with either the latest Atahualpa version or the latest Wordpress version (I updated them both at the same time).
Am I missing something?
I am using Atahualpa 3.7.3.