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Sets the status of a comment.
The 'wp_set_comment_status' action is called after the comment is handled and will only be called, if the comment status is either 'hold', 'approve', or 'spam'. If the comment status is not in the list, then false is returned and if the status is 'delete', then the comment is deleted without calling the action.
<?php wp_set_comment_status( $comment_id, $comment_status ) ?>
wp_set_comment_status() is located in