(autoconf.info)Backslash-Newline Comments

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11.5 Backslash-Newline in Make Comments

According to Posix, Make comments start with `#' and continue until an
unescaped newline is reached.

     $ cat Makefile
     # A = foo \
           bar \

             @echo ok
     $ make   # GNU make

However this is not always the case.  Some implementations discard
everything from `#' through the end of the line, ignoring any trailing

     $ pmake  # BSD make
     "Makefile", line 3: Need an operator
     Fatal errors encountered -- cannot continue

Therefore, if you want to comment out a multi-line definition, prefix
each line with `#', not only the first.

     # A = foo \
     #     bar \
     #     baz

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