kMDItemFinderComment problem

Scripting Forums AppleScript | Mac OS X
#1

I need to get all files and folders which has comment and get both path and comment.

This code gives only path:

do shell script "mdfind kMDItemFinderComment == '*'"
#2 
set fs to paragraphs of (do shell script "mdfind kMDItemFinderComment == '*'")
repeat with f in fs
	do shell script "mdls -name kMDItemFinderComment " & f
--> kMDItemFinderComment = bla bla bla
end repeat