JComments plugin now enable and active for adsmanager and JComment now show on ads detail page.
I want show JComment in adsmanager list for each of ads below it. I use this code:

$comments = JPATH_BASE . '/components/com_jcomments/jcomments.php';
require($comments);
if (file_exists($comments)) {
$ahmad = null;
$ahmad = & new JComments;
echo $ahmad->showComments($content->id, 'com_adsmanager', $content->ad_headline);
}

But this code show JComments just for firest item. what is problem?

I use this in my adsmanager list tpm file default_expand.php

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I found solution myself:
Jcomments dont allow to load multiple comment form on one page. if you want multiple comment form in list you must remove this code from your jcomments.php

if (defined('JCOMMENTS_SHOW')) {
return '';
}

Great! Its worked

thanks for your code