You have not provided enough information about your ultimate goal, but it will bring you closer. Fyi . You had two missing; as aftercomment>
declare @xml xml
set @xml = '
<Root>
<InternalData>
<Node>
<ArrayOfComment>
<Comment>
<SequenceNo>1</SequenceNo>
<IsDeleted>false</IsDeleted>
<TakenByCode>397</TakenByCode>
</Comment>
</ArrayOfComment>
</Node>
</InternalData>
</Root>
'
select convert(xml, n.c.value('.', 'varchar(max)'))
from @xml.nodes('Root/InternalData/Node/text()') n(c)
Output
<ArrayOfComment>
<Comment>
<SequenceNo>1</SequenceNo>
<IsDeleted>false</IsDeleted>
<TakenByCode>397</TakenByCode>
</Comment>
</ArrayOfComment>
XML, XML.