diff --git a/runtime/doc/indent.txt b/runtime/doc/indent.txt
index e003583..eefc3a4 100644
--- a/runtime/doc/indent.txt
+++ b/runtime/doc/indent.txt
@@ -1,4 +1,4 @@
-*indent.txt*    For Vim version 7.0.  Last change: 2006 Apr 30
+*indent.txt*    For Vim version 7.0.  Last change: 2007 Mar 17
 
 
 		  VIM REFERENCE MANUAL    by Bram Moolenaar
@@ -434,10 +434,15 @@
 	      limits the time needed to search for the start of a comment.
 	      (default 30 lines).
 
+	#N    When N is non-zero recognize shell/Perl comments, starting with
+	      '#'.  Default N is zero: don't recognizes '#' comments.  Note
+	      that lines starting with # will still be seen as preprocessor
+	      lines.
+
 
 The defaults, spelled out in full, are:
 	cinoptions=>s,e0,n0,f0,{0,}0,^0,:s,=s,l0,b0,gs,hs,ps,ts,is,+s,c3,C0,
-		   /0,(2s,us,U0,w0,W0,m0,j0,)20,*30
+		   /0,(2s,us,U0,w0,W0,m0,j0,)20,*30,#0
 
 Vim puts a line in column 1 if:
 - It starts with '#' (preprocessor directives), if 'cinkeys' contains '#'.
diff --git a/src/misc1.c b/src/misc1.c
index 000f3ae..0f75c3a 100644
--- a/src/misc1.c
+++ b/src/misc1.c
@@ -4796,8 +4796,11 @@
 static int	find_last_paren __ARGS((char_u *l, int start, int end));
 static int	find_match __ARGS((int lookfor, linenr_T ourscope, int ind_maxparen, int ind_maxcomment));
 
+static int	ind_hash_comment = 0;   /* # starts a comment */
+
 /*
  * Skip over white space and C comments within the line.
+ * Also skip over Perl/shell comments if desired.
  */
     static char_u *
 cin_skipcomment(s)
@@ -4805,7 +4808,17 @@
 {
     while (*s)
     {
+	char_u *prev_s = s;
+
 	s = skipwhite(s);
+
+	/* Perl/shell # comment comment continues until eol.  Require a space
+	 * before # to avoid recognizing $#array. */
+	if (ind_hash_comment != 0 && s != prev_s && *s == '#')
+	{
+	    s += STRLEN(s);
+	    break;
+	}
 	if (*s != '/')
 	    break;
 	++s;
@@ -6133,7 +6146,7 @@
 	if (l[1] == '-')
 	    n = -n;
 	/* When adding an entry here, also update the default 'cinoptions' in
-	 * change.txt, and add explanation for it! */
+	 * doc/indent.txt, and add explanation for it! */
 	switch (*l)
 	{
 	    case '>': ind_level = n; break;
@@ -6166,6 +6179,7 @@
 	    case 'h': ind_scopedecl_code = n; break;
 	    case 'j': ind_java = n; break;
 	    case 'l': ind_keep_case_label = n; break;
+	    case '#': ind_hash_comment = n; break;
 	}
     }
 
diff --git a/src/version.c b/src/version.c
index dd8741d..338edba 100644
--- a/src/version.c
+++ b/src/version.c
@@ -667,6 +667,8 @@
 static int included_patches[] =
 {   /* Add new patch number below this line */
 /**/
+    222,
+/**/
     221,
 /**/
     220,