ASCII value upper 127 in <!-- Comment tag -->

Hi!

I'm builing an Intranet for my work and it's in french.

I'm using Dreamweaver set in XHTML 1.0 Transitional for now (will switch to 
Strict later) and I try to follow all the W3C XHTML 1.0 standards and our 
Governement standard also. My encoding type is for now "iso-8859-1" but I 
also plan to switch to "UTF-8" sometimes.

Meanwhile, I'm restricted to lower 127 ASCII value within the HTML code and 
use the &***; for equivalent. But within my personnal comment tag into the 
code, I wrote in french and this contain upper 127 ASCII value like $Bq
(Bor $B‘(B 
Now whenever I validate my site with the tool embedded into Macromedia 
(Homesite), it generate an error saying my code contain thoses caracters 
and should be changed for &***; .

Now the question is: In XHTML 1.0 (Strict or Transitional) with iso-8859-1, 
can we use upper 127 ASCII value caracters within a comment tag?

Like "<-- Voil$B_
(Bun commentaire qui g$BqOoS(Be des erreurs -->" would tell me " 
$B_(B, "$Bq(B and "$Bo(B should not be used.

Thanks a lot

Laurent Martin
IT Specialist / Webmaster
Canadian Heritage, Quebec Region
laurent_martin@pch.gc.ca