using System;

public class Program

{

    public static void Main()

    {

        char caractere = '#';

        int size = 32;

        string Comentario = @"

        Insira aqui

        seu

        comentário

        ";

        string tmp = "";

        foreach(string obj in Comentario.Split(new char[] {'\n'}, System.StringSplitOptions.RemoveEmptyEntries))

            tmp += caractere + " " + obj.Trim() + new string(' ', size - obj.Trim().Length - 3) + caractere + "\n";

        Console.WriteLine("{0}\n{1}\n{2}\n{0}", new string(caractere, size), caractere + new string(' ', size - 2) + caractere, tmp.Trim());

    }

}