diff --git a/Magento2/Tests/Less/CommentLevelsUnitTest.less b/Magento2/Tests/Less/CommentLevelsUnitTest.less
new file mode 100644
index 00000000..77d3dbd7
--- /dev/null
+++ b/Magento2/Tests/Less/CommentLevelsUnitTest.less
@@ -0,0 +1,48 @@
+// /**
+//  * Copyright © Magento, Inc. All rights reserved.
+//  * See COPYING.txt for license details.
+//  */
+
+//
+//  First level comment
+//  _____________________________________________
+
+.first-level {
+  background-color: green;
+}
+
+//
+//  Incorrect First level comment
+//  _____________________________________________
+.incorrect-first-level {
+  background-color: red;
+}
+
+//
+//  Second level comment
+//  ---------------------------------------------
+
+.second-level {
+  background-color: green;
+}
+
+//
+// Incorrect Second level comment
+// ---------------------------------------------
+
+.incorrect-second-level {
+  background-color: red;
+}
+
+//  third level comment
+.third-level-nav {
+  //  New line comment, considered third level too
+  background-color: green; // ToDo UI: todo inline comment
+  color: white; // inline comment
+}
+
+//Incorrect third level comment
+.incorrect-third-level {
+  //   Incorrect new line comment
+  color: red; //  incorrect inline comment
+}
diff --git a/Magento2/Tests/Less/CommentLevelsUnitTest.php b/Magento2/Tests/Less/CommentLevelsUnitTest.php
new file mode 100644
index 00000000..9e5315d9
--- /dev/null
+++ b/Magento2/Tests/Less/CommentLevelsUnitTest.php
@@ -0,0 +1,32 @@
+<?php
+/**
+ * Copyright © Magento. All rights reserved.
+ * See COPYING.txt for license details.
+ */
+namespace Magento2\Tests\Less;
+
+class CommentLevelsUnitTest extends AbstractLessSniffUnitTestCase
+{
+    /**
+     * @inheritdoc
+     */
+    public function getErrorList()
+    {
+        return [
+            16 => 1,
+            30 => 1,
+            31 => 1,
+            44 => 1,
+            46 => 1,
+            47 => 1
+        ];
+    }
+
+    /**
+     * @inheritdoc
+     */
+    public function getWarningList()
+    {
+        return [];
+    }
+}