# followed by space is a comment. 

So below would be a comment too. 
# #+STARTUP

On Monday, January 18, 2016, Eric Brown <brown@fastmail.com> wrote:
Dear List,

I would like to comment out directives like:

#+STARTUP

but I would like to keep them around for future use, e.g.

##+STARTUP

Is this sort of thing possible with org 8.3.3+ ?

Thanks,
Eric




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Kaushal Modi