Import this view:
$view = new view;
$view->name = 'newcomments';
$view->description = '';
$view->tag = 'default';
$view->base_table = 'node';
$view->human_name = 'newcomments';
$view->core = 7;
$view->api_version = '3.0-alpha1';
$view->disabled = FALSE; /* Edit this to true to make a default view disabled initially */
/* Display: Master */
$handler = $view->new_display('default', 'Master', 'default');
$handler->display->display_options['title'] = 'newcomments';
$handler->display->display_options['access']['type'] = 'perm';
$handler->display->display_options['cache']['type'] = 'none';
$handler->display->display_options['query']['type'] = 'views_query';
$handler->display->display_options['exposed_form']['type'] = 'basic';
$handler->display->display_options['pager']['type'] = 'full';
$handler->display->display_options['pager']['options']['items_per_page'] = '10';
$handler->display->display_options['style_plugin'] = 'default';
$handler->display->display_options['row_plugin'] = 'fields';
$handler->display->display_options['row_options']['hide_empty'] = 0;
/* Field: Content: Title */
$handler->display->display_options['fields']['title']['id'] = 'title';
$handler->display->display_options['fields']['title']['table'] = 'node';
$handler->display->display_options['fields']['title']['field'] = 'title';
$handler->display->display_options['fields']['title']['label'] = '';
$handler->display->display_options['fields']['title']['alter']['alter_text'] = 0;
$handler->display->display_options['fields']['title']['alter']['make_link'] = 0;
$handler->display->display_options['fields']['title']['alter']['absolute'] = 0;
$handler->display->display_options['fields']['title']['alter']['trim'] = 0;
$handler->display->display_options['fields']['title']['alter']['word_boundary'] = 0;
$handler->display->display_options['fields']['title']['alter']['ellipsis'] = 0;
$handler->display->display_options['fields']['title']['alter']['strip_tags'] = 0;
$handler->display->display_options['fields']['title']['alter']['html'] = 0;
$handler->display->display_options['fields']['title']['hide_empty'] = 0;
$handler->display->display_options['fields']['title']['empty_zero'] = 0;
$handler->display->display_options['fields']['title']['link_to_node'] = 1;
/* Field: Content: Updated/commented date */
$handler->display->display_options['fields']['last_updated']['id'] = 'last_updated';
$handler->display->display_options['fields']['last_updated']['table'] = 'node_comment_statistics';
$handler->display->display_options['fields']['last_updated']['field'] = 'last_updated';
$handler->display->display_options['fields']['last_updated']['alter']['alter_text'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['make_link'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['absolute'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['external'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['replace_spaces'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['trim'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['nl2br'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['word_boundary'] = 1;
$handler->display->display_options['fields']['last_updated']['alter']['ellipsis'] = 1;
$handler->display->display_options['fields']['last_updated']['alter']['strip_tags'] = 0;
$handler->display->display_options['fields']['last_updated']['alter']['html'] = 0;
$handler->display->display_options['fields']['last_updated']['element_label_colon'] = 1;
$handler->display->display_options['fields']['last_updated']['element_default_classes'] = 1;
$handler->display->display_options['fields']['last_updated']['hide_empty'] = 0;
$handler->display->display_options['fields']['last_updated']['empty_zero'] = 0;
$handler->display->display_options['fields']['last_updated']['date_format'] = 'long';
/* Field: Content: Comment count */
$handler->display->display_options['fields']['comment_count']['id'] = 'comment_count';
$handler->display->display_options['fields']['comment_count']['table'] = 'node_comment_statistics';
$handler->display->display_options['fields']['comment_count']['field'] = 'comment_count';
$handler->display->display_options['fields']['comment_count']['alter']['alter_text'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['make_link'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['absolute'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['external'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['replace_spaces'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['trim'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['nl2br'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['word_boundary'] = 1;
$handler->display->display_options['fields']['comment_count']['alter']['ellipsis'] = 1;
$handler->display->display_options['fields']['comment_count']['alter']['strip_tags'] = 0;
$handler->display->display_options['fields']['comment_count']['alter']['html'] = 0;
$handler->display->display_options['fields']['comment_count']['element_label_colon'] = 1;
$handler->display->display_options['fields']['comment_count']['element_default_classes'] = 1;
$handler->display->display_options['fields']['comment_count']['hide_empty'] = 0;
$handler->display->display_options['fields']['comment_count']['empty_zero'] = 0;
$handler->display->display_options['fields']['comment_count']['format_plural'] = 0;
/* Sort criterion: Content: Updated/commented date */
$handler->display->display_options['sorts']['last_updated']['id'] = 'last_updated';
$handler->display->display_options['sorts']['last_updated']['table'] = 'node_comment_statistics';
$handler->display->display_options['sorts']['last_updated']['field'] = 'last_updated';
$handler->display->display_options['sorts']['last_updated']['order'] = 'DESC';
/* Filter criterion: Content: Published */
$handler->display->display_options['filters']['status']['id'] = 'status';
$handler->display->display_options['filters']['status']['table'] = 'node';
$handler->display->display_options['filters']['status']['field'] = 'status';
$handler->display->display_options['filters']['status']['value'] = 1;
$handler->display->display_options['filters']['status']['group'] = 0;
$handler->display->display_options['filters']['status']['expose']['operator'] = FALSE;
/* Display: Page */
$handler = $view->new_display('page', 'Page', 'page');
$handler->display->display_options['path'] = 'newcomments';
/* Display: Block */
$handler = $view->new_display('block', 'Block', 'block');
$handler->display->display_options['defaults']['pager'] = FALSE;
$handler->display->display_options['pager']['type'] = 'full';
$handler->display->display_options['pager']['options']['items_per_page'] = '5';
$handler->display->display_options['defaults']['style_plugin'] = FALSE;
$handler->display->display_options['style_plugin'] = 'default';
$handler->display->display_options['defaults']['style_options'] = FALSE;
$handler->display->display_options['defaults']['row_plugin'] = FALSE;
$handler->display->display_options['row_plugin'] = 'fields';
$handler->display->display_options['defaults']['row_options'] = FALSE;
$translatables['newcomments'] = array(
t('Master'),
t('newcomments'),
t('more'),
t('Apply'),
t('Reset'),
t('Sort by'),
t('Asc'),
t('Desc'),
t('Items per page'),
t('- All -'),
t('Offset'),
t('Updated/commented date'),
t('Comment count'),
t('.'),
t(','),
t('Page'),
t('Block'),
);