At can be given its arguments in a file. You can comment out lines by preceding them with either #

				# 
				# Makefile for COLOR.EXE
				#
				# Compiler        : Microsoft C 6.0
				# Created         : 4.8.1992
				# Copyright (c)   : Martti Ylikoski, 1992
				#
				# Notes: The llibcep.lib is the default library in my system
				#   and is therefore renamed llibce.lib.
				
				color.exe: color.obj 
				   link /NOE color.obj, , NUL.MAP,mtoolsp, ,
				   bind color.exe
				   exehdr /PMTYPE:VIO color.exe
				   del color.obj 
				
				color.obj: color.c
				   CL -AL -c -D TOOLCOLOR -Focolor.obj color.c