diff --git a/src/edit.c b/src/edit.c
index 82e2b3b..013fc5a 100644
--- a/src/edit.c
+++ b/src/edit.c
@@ -1463,7 +1463,7 @@
 			 * what check_abbr() expects. */
 			(has_mbyte && c >= 0x100) ? (c + ABBR_OFF) :
 #endif
-                       c) && c != Ctrl_RSB))
+		       c) && c != Ctrl_RSB))
 	    {
 		insert_special(c, FALSE, FALSE);
 #ifdef FEAT_RIGHTLEFT
@@ -5769,6 +5769,16 @@
 # define WHITECHAR(cc) vim_iswhite(cc)
 #endif
 
+/*
+ * "flags": INSCHAR_FORMAT - force formatting
+ *	    INSCHAR_CTRLV  - char typed just after CTRL-V
+ *	    INSCHAR_NO_FEX - don't use 'formatexpr'
+ *
+ *   NOTE: passes the flags value straight through to internal_format() which,
+ *	   beside INSCHAR_FORMAT (above), is also looking for these:
+ *	    INSCHAR_DO_COM   - format comments
+ *	    INSCHAR_COM_LIST - format comments with num list or 2nd line indent
+ */
     void
 insertchar(c, flags, second_indent)
     int		c;			/* character to insert or NUL */
@@ -6011,6 +6021,9 @@
 
 /*
  * Format text at the current insert position.
+ *
+ * If the INSCHAR_COM_LIST flag is present, then the value of second_indent
+ * will be the comment leader length sent to open_line().
  */
     static void
 internal_format(textwidth, second_indent, flags, format_only, c)
@@ -6289,23 +6302,36 @@
 		+ (fo_white_par ? OPENLINE_KEEPTRAIL : 0)
 #ifdef FEAT_COMMENTS
 		+ (do_comments ? OPENLINE_DO_COM : 0)
+		+ ((flags & INSCHAR_COM_LIST) ? OPENLINE_COM_LIST : 0)
 #endif
-		, old_indent);
-	old_indent = 0;
+		, ((flags & INSCHAR_COM_LIST) ? second_indent : old_indent));
+	if (!(flags & INSCHAR_COM_LIST))
+	    old_indent = 0;
 
 	replace_offset = 0;
 	if (first_line)
 	{
-	    if (second_indent < 0 && has_format_option(FO_Q_NUMBER))
-		second_indent = get_number_indent(curwin->w_cursor.lnum -1);
-	    if (second_indent >= 0)
+	    if (!(flags & INSCHAR_COM_LIST))
 	    {
+		/*
+		 * This section is for numeric lists w/o comments.  If comment
+		 * indents are needed with numeric lists (formatoptions=nq),
+		 * then the INSCHAR_COM_LIST flag will cause the corresponding
+		 * OPENLINE_COM_LIST flag to be passed through to open_line()
+		 * (as seen above)...
+		 */
+		if (second_indent < 0 && has_format_option(FO_Q_NUMBER))
+		    second_indent = get_number_indent(curwin->w_cursor.lnum -1);
+		if (second_indent >= 0)
+		{
 #ifdef FEAT_VREPLACE
-		if (State & VREPLACE_FLAG)
-		    change_indent(INDENT_SET, second_indent, FALSE, NUL, TRUE);
-		else
+		    if (State & VREPLACE_FLAG)
+			change_indent(INDENT_SET, second_indent,
+							    FALSE, NUL, TRUE);
+		    else
 #endif
-		    (void)set_indent(second_indent, SIN_CHANGED);
+			(void)set_indent(second_indent, SIN_CHANGED);
+		}
 	    }
 	    first_line = FALSE;
 	}
diff --git a/src/misc1.c b/src/misc1.c
index 988e368..8029a1f 100644
--- a/src/misc1.c
+++ b/src/misc1.c
@@ -423,27 +423,70 @@
 {
     colnr_T	col;
     pos_T	pos;
-    regmmatch_T	regmatch;
 
     if (lnum > curbuf->b_ml.ml_line_count)
 	return -1;
     pos.lnum = 0;
-    regmatch.regprog = vim_regcomp(curbuf->b_p_flp, RE_MAGIC);
-    if (regmatch.regprog != NULL)
+
+#ifdef FEAT_COMMENTS
+    if (has_format_option(FO_Q_COMS) && has_format_option(FO_Q_NUMBER))
     {
-	regmatch.rmm_ic = FALSE;
-	regmatch.rmm_maxcol = 0;
-	if (vim_regexec_multi(&regmatch, curwin, curbuf, lnum,
-							    (colnr_T)0, NULL))
+	regmatch_T  regmatch;
+	int	    lead_len;	      /* length of comment leader */
+
+	lead_len = get_leader_len(ml_get(lnum), NULL, FALSE, TRUE);
+	regmatch.regprog = vim_regcomp(curbuf->b_p_flp, RE_MAGIC);
+	if (regmatch.regprog != NULL)
 	{
-	    pos.lnum = regmatch.endpos[0].lnum + lnum;
-	    pos.col = regmatch.endpos[0].col;
+	    regmatch.rm_ic = FALSE;
+
+	    /* vim_regexec() expects a pointer to a line.  This lets us
+	     * start matching for the flp beyond any comment leader...  */
+	    if (vim_regexec(&regmatch, ml_get(lnum) + lead_len, (colnr_T)0))
+	    {
+		pos.lnum = lnum;
+		pos.col  = *regmatch.endp - (ml_get(lnum) + lead_len);
+		pos.col += lead_len;
 #ifdef FEAT_VIRTUALEDIT
-	    pos.coladd = 0;
+		pos.coladd = 0;
 #endif
+	    }
 	}
 	vim_free(regmatch.regprog);
     }
+    else
+    {
+	/*
+	 * What follows is the orig code that is not "comment aware"...
+	 *
+	 * I'm not sure if regmmatch_T (multi-match) is needed in this case.
+	 * It may be true that this section would work properly using the
+	 * regmatch_T code above, in which case, these two seperate sections
+	 * should be consolidated w/ FEAT_COMMENTS making lead_len > 0...
+	 */
+#endif
+	regmmatch_T  regmatch;
+
+	regmatch.regprog = vim_regcomp(curbuf->b_p_flp, RE_MAGIC);
+
+	if (regmatch.regprog != NULL)
+	{
+	    regmatch.rmm_ic = FALSE;
+	    regmatch.rmm_maxcol = 0;
+	    if (vim_regexec_multi(&regmatch, curwin, curbuf,
+						      lnum, (colnr_T)0, NULL))
+	    {
+		pos.lnum = regmatch.endpos[0].lnum + lnum;
+		pos.col = regmatch.endpos[0].col;
+#ifdef FEAT_VIRTUALEDIT
+		pos.coladd = 0;
+#endif
+	    }
+	    vim_free(regmatch.regprog);
+	}
+#ifdef FEAT_COMMENTS
+    }
+#endif
 
     if (pos.lnum == 0 || *ml_get_pos(&pos) == NUL)
 	return -1;
@@ -502,14 +545,18 @@
  *	    OPENLINE_DO_COM	format comments
  *	    OPENLINE_KEEPTRAIL	keep trailing spaces
  *	    OPENLINE_MARKFIX	adjust mark positions after the line break
+ *	    OPENLINE_COM_LIST	format comments with list or 2nd line indent
+ *
+ * "second_line_indent": indent for after ^^D in Insert mode or if flag
+ *			  OPENLINE_COM_LIST
  *
  * Return TRUE for success, FALSE for failure
  */
     int
-open_line(dir, flags, old_indent)
+open_line(dir, flags, second_line_indent)
     int		dir;		/* FORWARD or BACKWARD */
     int		flags;
-    int		old_indent;	/* indent for after ^^D in Insert mode */
+    int		second_line_indent;
 {
     char_u	*saved_line;		/* copy of the original line */
     char_u	*next_line = NULL;	/* copy of the next line */
@@ -650,8 +697,8 @@
 	 * count white space on current line
 	 */
 	newindent = get_indent_str(saved_line, (int)curbuf->b_p_ts);
-	if (newindent == 0)
-	    newindent = old_indent;	/* for ^^D command in insert mode */
+	if (newindent == 0 && !(flags & OPENLINE_COM_LIST))
+	    newindent = second_line_indent; /* for ^^D command in insert mode */
 
 #ifdef FEAT_SMARTINDENT
 	/*
@@ -1008,8 +1055,8 @@
 	if (lead_len)
 	{
 	    /* allocate buffer (may concatenate p_exta later) */
-	    leader = alloc(lead_len + lead_repl_len + extra_space +
-							      extra_len + 1);
+	    leader = alloc(lead_len + lead_repl_len + extra_space + extra_len
+			 + (second_line_indent > 0 ? second_line_indent : 0));
 	    allocated = leader;		    /* remember to free it later */
 
 	    if (leader == NULL)
@@ -1304,6 +1351,20 @@
     /* concatenate leader and p_extra, if there is a leader */
     if (lead_len)
     {
+	if (flags & OPENLINE_COM_LIST && second_line_indent > 0)
+	{
+	    int i;
+	    int padding = second_line_indent - (newindent + STRLEN(leader));
+
+	    /* Here whitespace is inserted after the comment char.
+	     * Below, set_indent(newindent, SIN_INSERT) will insert the
+	     * whitespace needed before the comment char. */
+	    for (i = 0; i < padding; i++)
+	    {
+		STRCAT(leader, " ");
+		newcol++;
+	    }
+	}
 	STRCAT(leader, p_extra);
 	p_extra = leader;
 	did_ai = TRUE;	    /* So truncating blanks works with comments */
@@ -4966,8 +5027,8 @@
     char_u  *
 FullName_save(fname, force)
     char_u	*fname;
-    int		force;	    /* force expansion, even when it already looks
-			       like a full path name */
+    int		force;		/* force expansion, even when it already looks
+				 * like a full path name */
 {
     char_u	*buf;
     char_u	*new_fname = NULL;
diff --git a/src/ops.c b/src/ops.c
index 5383a7c..845211d 100644
--- a/src/ops.c
+++ b/src/ops.c
@@ -1727,8 +1727,8 @@
 	 * and the delete is within one line. */
 	if ((
 #ifdef FEAT_CLIPBOARD
-            ((clip_unnamed & CLIP_UNNAMED) && oap->regname == '*') ||
-            ((clip_unnamed & CLIP_UNNAMED_PLUS) && oap->regname == '+') ||
+	    ((clip_unnamed & CLIP_UNNAMED) && oap->regname == '*') ||
+	    ((clip_unnamed & CLIP_UNNAMED_PLUS) && oap->regname == '+') ||
 #endif
 	    oap->regname == 0) && oap->motion_type != MLINE
 						      && oap->line_count == 1)
@@ -4208,10 +4208,10 @@
  * "is_comment".
  * line - line to be processed,
  * process - if FALSE, will only check whether the line ends with an unclosed
- *           comment,
+ *	     comment,
  * include_space - whether to also skip space following the comment leader,
  * is_comment - will indicate whether the current line ends with an unclosed
- *              comment.
+ *		comment.
  */
     static char_u *
 skip_comment(line, process, include_space, is_comment)
@@ -4723,9 +4723,11 @@
     char_u	*leader_flags = NULL;	/* flags for leader of current line */
     char_u	*next_leader_flags;	/* flags for leader of next line */
     int		do_comments;		/* format comments */
+    int		do_comments_list = 0;	/* format comments with 'n' or '2' */
 #endif
     int		advance = TRUE;
-    int		second_indent = -1;
+    int		second_indent = -1;	/* indent for second line (comment
+					 * aware) */
     int		do_second_indent;
     int		do_number_indent;
     int		do_trail_white;
@@ -4828,18 +4830,46 @@
 	    if (first_par_line
 		    && (do_second_indent || do_number_indent)
 		    && prev_is_end_par
-		    && curwin->w_cursor.lnum < curbuf->b_ml.ml_line_count
-#ifdef FEAT_COMMENTS
-		    && leader_len == 0
-		    && next_leader_len == 0
-#endif
-		    )
+		    && curwin->w_cursor.lnum < curbuf->b_ml.ml_line_count)
 	    {
-		if (do_second_indent
-			&& !lineempty(curwin->w_cursor.lnum + 1))
-		    second_indent = get_indent_lnum(curwin->w_cursor.lnum + 1);
+		if (do_second_indent && !lineempty(curwin->w_cursor.lnum + 1))
+		{
+#ifdef FEAT_COMMENTS
+		    if (leader_len == 0 && next_leader_len == 0)
+		    {
+			/* no comment found */
+#endif
+			second_indent =
+				   get_indent_lnum(curwin->w_cursor.lnum + 1);
+#ifdef FEAT_COMMENTS
+		    }
+		    else
+		    {
+			second_indent = next_leader_len;
+			do_comments_list = 1;
+		    }
+#endif
+		}
 		else if (do_number_indent)
-		    second_indent = get_number_indent(curwin->w_cursor.lnum);
+		{
+#ifdef FEAT_COMMENTS
+		    if (leader_len == 0 && next_leader_len == 0)
+		    {
+			/* no comment found */
+#endif
+			second_indent =
+				     get_number_indent(curwin->w_cursor.lnum);
+#ifdef FEAT_COMMENTS
+		    }
+		    else
+		    {
+			/* get_number_indent() is now "comment aware"... */
+			second_indent =
+				     get_number_indent(curwin->w_cursor.lnum);
+			do_comments_list = 1;
+		    }
+#endif
+		}
 	    }
 
 	    /*
@@ -4878,6 +4908,8 @@
 		insertchar(NUL, INSCHAR_FORMAT
 #ifdef FEAT_COMMENTS
 			+ (do_comments ? INSCHAR_DO_COM : 0)
+			+ (do_comments && do_comments_list
+						       ? INSCHAR_COM_LIST : 0)
 #endif
 			+ (avoid_fex ? INSCHAR_NO_FEX : 0), second_indent);
 		State = old_State;
diff --git a/src/testdir/test68.in b/src/testdir/test68.in
index 8d0c501..068d6a0 100644
--- a/src/testdir/test68.in
+++ b/src/testdir/test68.in
@@ -51,6 +51,27 @@
 }
 
 STARTTEST
+/^{/+1
+:set tw=5 fo=qn comments=:#
+gwap
+ENDTEST
+
+{
+# 1 a b
+}
+
+STARTTEST
+/^{/+1
+:set tw=5 fo=q2 comments=:#
+gwap
+ENDTEST
+
+{
+# x
+#   a b
+}
+
+STARTTEST
 /^{/+2
 :set tw& fo=a
 I^^
diff --git a/src/testdir/test68.ok b/src/testdir/test68.ok
index aebe364..6808679 100644
--- a/src/testdir/test68.ok
+++ b/src/testdir/test68.ok
@@ -34,5 +34,17 @@
 }
 
 
+{
+# 1 a
+#   b
+}
+
+
+{
+# x a
+#   b
+}
+
+
 { 1aa ^^2bb }
 
diff --git a/src/version.c b/src/version.c
index 5e08bac..91226cb 100644
--- a/src/version.c
+++ b/src/version.c
@@ -715,6 +715,8 @@
 static int included_patches[] =
 {   /* Add new patch number below this line */
 /**/
+    552,
+/**/
     551,
 /**/
     550,
diff --git a/src/vim.h b/src/vim.h
index 41aba5d..562c883 100644
--- a/src/vim.h
+++ b/src/vim.h
@@ -1072,12 +1072,14 @@
 #define INSCHAR_DO_COM	2	/* format comments */
 #define INSCHAR_CTRLV	4	/* char typed just after CTRL-V */
 #define INSCHAR_NO_FEX	8	/* don't use 'formatexpr' */
+#define INSCHAR_COM_LIST 16	/* format comments with list/2nd line indent */
 
 /* flags for open_line() */
 #define OPENLINE_DELSPACES  1	/* delete spaces after cursor */
 #define OPENLINE_DO_COM	    2	/* format comments */
 #define OPENLINE_KEEPTRAIL  4	/* keep trailing spaces */
 #define OPENLINE_MARKFIX    8	/* fix mark positions */
+#define OPENLINE_COM_LIST  16	/* format comments with list/2nd line indent */
 
 /*
  * There are four history tables: