wp-calypso/packages/components/src/icons/comment-content.tsx

import { SVG, Path } from '@wordpress/primitives';

// TODO: replace with an icon when available.
const commentContent = (
	<SVG xmlns="http://www.w3.org/2000/svg" viewBox="0 0 32 32">
		<Path
			fillRule="evenodd"
			clipRule="evenodd"
			d="M9.41779 22.1667L7.8335 23.7527L7.8335 7.33337L25.1668 7.33338L25.1668 22.1667L9.41779 22.1667ZM10.2468 24.1667L25.8335 24.1667C26.5699 24.1667 27.1668 23.5698 27.1668 22.8334L27.1668 6.66671C27.1668 5.93033 26.5699 5.33337 25.8335 5.33337H7.16683C6.43045 5.33337 5.8335 5.93033 5.8335 6.66671V26.033C5.8335 26.4231 6.04847 26.7814 6.39264 26.9649C6.80298 27.1838 7.30818 27.1084 7.63685 26.7794L10.2468 24.1667ZM21.8335 13.3333H11.1668V11.3333H21.8335V13.3333ZM11.1668 18.6667H17.8335V16.6667H11.1668V18.6667Z"
		/>
	</SVG>
);

export default commentContent;