diff --git a/crates/ruff_python_formatter/resources/test/fixtures/ruff/skip_magic_trailing_comma.py b/crates/ruff_python_formatter/resources/test/fixtures/ruff/skip_magic_trailing_comma.py
index b91681ace8..594f1feed1 100644
--- a/crates/ruff_python_formatter/resources/test/fixtures/ruff/skip_magic_trailing_comma.py
+++ b/crates/ruff_python_formatter/resources/test/fixtures/ruff/skip_magic_trailing_comma.py
@@ -27,3 +27,7 @@ def g(a,): pass
 
 x1 = lambda y: 1
 x2 = lambda y,: 1
+
+# Ignore trailing comma.
+with (a,):  # magic trailing comma
+    ...
diff --git a/crates/ruff_python_formatter/resources/test/fixtures/ruff/statement/with.py b/crates/ruff_python_formatter/resources/test/fixtures/ruff/statement/with.py
index fb213a6c21..03ab7a0a3b 100644
--- a/crates/ruff_python_formatter/resources/test/fixtures/ruff/statement/with.py
+++ b/crates/ruff_python_formatter/resources/test/fixtures/ruff/statement/with.py
@@ -67,6 +67,24 @@ with (
     a as b
 ): ...
 
+with (
+    a as b
+    # trailing comment
+): ...
+
+with (
+    a as (
+        # leading comment
+        b
+    )
+): ...
+
+with (
+    a as (
+        b
+        # trailing comment
+    )
+): ...
 
 with (a # trailing same line comment
     # trailing own line comment
@@ -78,7 +96,6 @@ with (
     as b
 ): ...
 
-
 with (a # trailing same line comment
     # trailing own line comment
 ) as b: ...
@@ -158,3 +175,82 @@ with (  # outer comment
     CtxManager2(),
 ) as example:
     ...
+
+# Breaking of with items.
+with (test  # bar
+      as  # foo
+      (
+          # test
+          foo)):
+    pass
+
+with test as (
+    # test
+    foo):
+    pass
+
+with (test  # bar
+      as  # foo
+      (  # baz
+          # test
+          foo)):
+    pass
+
+with (a as b, c as d):
+    pass
+
+with (
+    a as b,
+    # foo
+    c as d
+):
+    pass
+
+with (
+    a as (  # foo
+        b
+    )
+):
+    pass
+
+with (
+    f(a, ) as b
+
+):
+    pass
+
+with (x := 1) as d:
+    pass
+
+with (x[1, 2,] as d):
+    pass
+
+with (f(a, ) as b, c as d):
+    pass
+
+with f(a, ) as b, c as d:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
+) as b:
+    pass
+
+with aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
+) as b, c as d:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b, c as d):
+    pass
+
+with (
+    (aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb) as b, c as d):
+    pass
+
+with (foo() as bar, baz() as bop):
+    pass
diff --git a/crates/ruff_python_formatter/src/builders.rs b/crates/ruff_python_formatter/src/builders.rs
index 943b06efd8..56f2936b7c 100644
--- a/crates/ruff_python_formatter/src/builders.rs
+++ b/crates/ruff_python_formatter/src/builders.rs
@@ -1,11 +1,10 @@
 use ruff_formatter::{format_args, write, Argument, Arguments};
 use ruff_python_ast::Ranged;
-use ruff_python_trivia::{SimpleToken, SimpleTokenKind, SimpleTokenizer};
 use ruff_text_size::{TextRange, TextSize};
 
 use crate::context::{NodeLevel, WithNodeLevel};
+use crate::other::commas::has_magic_trailing_comma;
 use crate::prelude::*;
-use crate::MagicTrailingComma;
 
 /// Adds parentheses and indents `content` if it doesn't fit on a line.
 pub(crate) fn parenthesize_if_expands<'ast, T>(content: &T) -> ParenthesizeIfExpands<'_, 'ast>
@@ -194,26 +193,11 @@ impl<'fmt, 'ast, 'buf> JoinCommaSeparatedBuilder<'fmt, 'ast, 'buf> {
     pub(crate) fn finish(&mut self) -> FormatResult<()> {
         self.result.and_then(|_| {
             if let Some(last_end) = self.entries.position() {
-                let magic_trailing_comma = match self.fmt.options().magic_trailing_comma() {
-                    MagicTrailingComma::Respect => {
-                        let first_token = SimpleTokenizer::new(
-                            self.fmt.context().source(),
-                            TextRange::new(last_end, self.sequence_end),
-                        )
-                        .skip_trivia()
-                        // Skip over any closing parentheses belonging to the expression
-                        .find(|token| token.kind() != SimpleTokenKind::RParen);
-
-                        matches!(
-                            first_token,
-                            Some(SimpleToken {
-                                kind: SimpleTokenKind::Comma,
-                                ..
-                            })
-                        )
-                    }
-                    MagicTrailingComma::Ignore => false,
-                };
+                let magic_trailing_comma = has_magic_trailing_comma(
+                    TextRange::new(last_end, self.sequence_end),
+                    self.fmt.options(),
+                    self.fmt.context(),
+                );
 
                 // If there is a single entry, only keep the magic trailing comma, don't add it if
                 // it wasn't there -- unless the trailing comma behavior is set to one-or-more.
diff --git a/crates/ruff_python_formatter/src/comments/format.rs b/crates/ruff_python_formatter/src/comments/format.rs
index 902521b94b..11de444cb5 100644
--- a/crates/ruff_python_formatter/src/comments/format.rs
+++ b/crates/ruff_python_formatter/src/comments/format.rs
@@ -247,12 +247,11 @@ pub(crate) struct FormatDanglingOpenParenthesisComments<'a> {
 
 impl Format<PyFormatContext<'_>> for FormatDanglingOpenParenthesisComments<'_> {
     fn fmt(&self, f: &mut Formatter<PyFormatContext>) -> FormatResult<()> {
-        let mut comments = self
+        for comment in self
             .comments
             .iter()
-            .filter(|comment| comment.is_unformatted());
-
-        if let Some(comment) = comments.next() {
+            .filter(|comment| comment.is_unformatted())
+        {
             debug_assert!(
                 comment.line_position().is_end_of_line(),
                 "Expected dangling comment to be at the end of the line"
@@ -261,16 +260,11 @@ impl Format<PyFormatContext<'_>> for FormatDanglingOpenParenthesisComments<'_> {
             write!(
                 f,
                 [
-                    line_suffix(&format_args![space(), space(), format_comment(comment)]),
+                    line_suffix(&format_args!(space(), space(), format_comment(comment))),
                     expand_parent()
                 ]
             )?;
             comment.mark_formatted();
-
-            debug_assert!(
-                comments.next().is_none(),
-                "Expected at most one dangling comment"
-            );
         }
 
         Ok(())
diff --git a/crates/ruff_python_formatter/src/comments/placement.rs b/crates/ruff_python_formatter/src/comments/placement.rs
index c67647227b..13691a334d 100644
--- a/crates/ruff_python_formatter/src/comments/placement.rs
+++ b/crates/ruff_python_formatter/src/comments/placement.rs
@@ -1130,9 +1130,8 @@ fn handle_with_item_comment<'a>(
     if comment.end() < as_token.start() {
         // If before the `as` keyword, then it must be a trailing comment of the context expression.
         CommentPlacement::trailing(context_expr, comment)
-    }
-    // Trailing end of line comment coming after the `as` keyword`.
-    else if comment.line_position().is_end_of_line() {
+    } else if comment.line_position().is_end_of_line() {
+        // Trailing end of line comment coming after the `as` keyword`.
         CommentPlacement::dangling(comment.enclosing_node(), comment)
     } else {
         CommentPlacement::leading(optional_vars, comment)
diff --git a/crates/ruff_python_formatter/src/options.rs b/crates/ruff_python_formatter/src/options.rs
index 0a5693e83c..ee427fd312 100644
--- a/crates/ruff_python_formatter/src/options.rs
+++ b/crates/ruff_python_formatter/src/options.rs
@@ -11,7 +11,7 @@ use std::str::FromStr;
     serde(default)
 )]
 pub struct PyFormatOptions {
-    /// Whether we're in a `.py` file or `.pyi` file, which have different rules
+    /// Whether we're in a `.py` file or `.pyi` file, which have different rules.
     source_type: PySourceType,
 
     /// Specifies the indent style:
@@ -27,7 +27,7 @@ pub struct PyFormatOptions {
     /// The preferred quote style to use (single vs double quotes).
     quote_style: QuoteStyle,
 
-    /// Whether to expand lists or elements if they have a trailing comma such as `(a, b,)`
+    /// Whether to expand lists or elements if they have a trailing comma such as `(a, b,)`.
     magic_trailing_comma: MagicTrailingComma,
 }
 
diff --git a/crates/ruff_python_formatter/src/other/commas.rs b/crates/ruff_python_formatter/src/other/commas.rs
new file mode 100644
index 0000000000..326daba425
--- /dev/null
+++ b/crates/ruff_python_formatter/src/other/commas.rs
@@ -0,0 +1,31 @@
+use ruff_python_trivia::{SimpleToken, SimpleTokenKind, SimpleTokenizer};
+use ruff_text_size::TextRange;
+
+use crate::prelude::*;
+use crate::{MagicTrailingComma, PyFormatOptions};
+
+/// Returns `true` if the range ends with a magic trailing comma (and the magic trailing comma
+/// should be respected).
+pub(crate) fn has_magic_trailing_comma(
+    range: TextRange,
+    options: &PyFormatOptions,
+    context: &PyFormatContext,
+) -> bool {
+    match options.magic_trailing_comma() {
+        MagicTrailingComma::Respect => {
+            let first_token = SimpleTokenizer::new(context.source(), range)
+                .skip_trivia()
+                // Skip over any closing parentheses belonging to the expression
+                .find(|token| token.kind() != SimpleTokenKind::RParen);
+
+            matches!(
+                first_token,
+                Some(SimpleToken {
+                    kind: SimpleTokenKind::Comma,
+                    ..
+                })
+            )
+        }
+        MagicTrailingComma::Ignore => false,
+    }
+}
diff --git a/crates/ruff_python_formatter/src/other/mod.rs b/crates/ruff_python_formatter/src/other/mod.rs
index 4f9e3a52bb..e7eb28ae7f 100644
--- a/crates/ruff_python_formatter/src/other/mod.rs
+++ b/crates/ruff_python_formatter/src/other/mod.rs
@@ -1,5 +1,6 @@
 pub(crate) mod alias;
 pub(crate) mod arguments;
+pub(crate) mod commas;
 pub(crate) mod comprehension;
 pub(crate) mod decorator;
 pub(crate) mod elif_else_clause;
diff --git a/crates/ruff_python_formatter/src/other/with_item.rs b/crates/ruff_python_formatter/src/other/with_item.rs
index 2bd2d90ba8..a193d9e137 100644
--- a/crates/ruff_python_formatter/src/other/with_item.rs
+++ b/crates/ruff_python_formatter/src/other/with_item.rs
@@ -1,10 +1,9 @@
+use ruff_formatter::{write, Buffer, FormatResult};
 use ruff_python_ast::WithItem;
 
-use ruff_formatter::{write, Buffer, FormatResult};
-
-use crate::comments::{leading_comments, trailing_comments, SourceComment};
+use crate::comments::SourceComment;
 use crate::expression::maybe_parenthesize_expression;
-use crate::expression::parentheses::Parenthesize;
+use crate::expression::parentheses::{parenthesized, Parentheses, Parenthesize};
 use crate::prelude::*;
 use crate::{FormatNodeRule, PyFormatter};
 
@@ -22,28 +21,33 @@ impl FormatNodeRule<WithItem> for FormatWithItem {
         let comments = f.context().comments().clone();
         let trailing_as_comments = comments.dangling_comments(item);
 
-        maybe_parenthesize_expression(context_expr, item, Parenthesize::IfRequired).fmt(f)?;
+        write!(
+            f,
+            [maybe_parenthesize_expression(
+                context_expr,
+                item,
+                Parenthesize::IfRequired
+            )]
+        )?;
 
         if let Some(optional_vars) = optional_vars {
-            write!(
-                f,
-                [space(), text("as"), trailing_comments(trailing_as_comments)]
-            )?;
-            let leading_var_comments = comments.leading_comments(optional_vars.as_ref());
-            if leading_var_comments.is_empty() {
-                write!(f, [space(), optional_vars.format()])?;
+            write!(f, [space(), text("as"), space()])?;
+
+            if trailing_as_comments.is_empty() {
+                write!(f, [optional_vars.format()])?;
             } else {
                 write!(
                     f,
-                    [
-                        // Otherwise the comment would end up on the same line as the `as`
-                        hard_line_break(),
-                        leading_comments(leading_var_comments),
-                        optional_vars.format()
-                    ]
+                    [parenthesized(
+                        "(",
+                        &optional_vars.format().with_options(Parentheses::Never),
+                        ")",
+                    )
+                    .with_dangling_comments(trailing_as_comments)]
                 )?;
             }
         }
+
         Ok(())
     }
 
diff --git a/crates/ruff_python_formatter/src/statement/stmt_with.rs b/crates/ruff_python_formatter/src/statement/stmt_with.rs
index b96e4f7535..c3f555abd2 100644
--- a/crates/ruff_python_formatter/src/statement/stmt_with.rs
+++ b/crates/ruff_python_formatter/src/statement/stmt_with.rs
@@ -4,13 +4,15 @@ use ruff_python_ast::{Ranged, StmtWith};
 use ruff_python_trivia::{SimpleTokenKind, SimpleTokenizer};
 use ruff_text_size::TextRange;
 
+use crate::builders::parenthesize_if_expands;
 use crate::comments::SourceComment;
 use crate::expression::parentheses::{
     in_parentheses_only_soft_line_break_or_space, optional_parentheses, parenthesized,
 };
+use crate::other::commas;
 use crate::prelude::*;
 use crate::statement::clause::{clause_header, ClauseHeader};
-use crate::FormatNodeRule;
+use crate::{FormatNodeRule, PyFormatOptions};
 
 #[derive(Default)]
 pub struct FormatStmtWith;
@@ -66,8 +68,8 @@ impl FormatNodeRule<StmtWith> for FormatStmtWith {
                             parenthesized("(", &joined, ")")
                                 .with_dangling_comments(parenthesized_comments)
                                 .fmt(f)?;
-                        } else if are_with_items_parenthesized(item, f.context())? {
-                            optional_parentheses(&format_with(|f| {
+                        } else if should_parenthesize(item, f.options(), f.context())? {
+                            parenthesize_if_expands(&format_with(|f| {
                                 let mut joiner =
                                     f.join_comma_separated(item.body.first().unwrap().start());
 
@@ -81,6 +83,16 @@ impl FormatNodeRule<StmtWith> for FormatStmtWith {
                                 joiner.finish()
                             }))
                             .fmt(f)?;
+                        } else if let [item] = item.items.as_slice() {
+                            // This is similar to `maybe_parenthesize_expression`, but we're not dealing with an
+                            // expression here, it's a `WithItem`.
+                            if comments.has_leading_comments(item)
+                                || comments.has_trailing_own_line_comments(item)
+                            {
+                                optional_parentheses(&item.format()).fmt(f)?;
+                            } else {
+                                item.format().fmt(f)?;
+                            }
                         } else {
                             f.join_with(format_args![text(","), space()])
                                 .entries(item.items.iter().formatted())
@@ -105,14 +117,50 @@ impl FormatNodeRule<StmtWith> for FormatStmtWith {
     }
 }
 
-fn are_with_items_parenthesized(with: &StmtWith, context: &PyFormatContext) -> FormatResult<bool> {
-    let first_with_item = with
-        .items
-        .first()
-        .ok_or(FormatError::syntax_error("Expected at least one with item"))?;
-    let before_first_with_item = TextRange::new(with.start(), first_with_item.start());
+/// Returns `true` if the `with` items should be parenthesized, if at least one item expands.
+///
+/// Black parenthesizes `with` items if there's more than one item and they're already
+/// parenthesized, _or_ there's a single item with a trailing comma.
+fn should_parenthesize(
+    with: &StmtWith,
+    options: &PyFormatOptions,
+    context: &PyFormatContext,
+) -> FormatResult<bool> {
+    if has_magic_trailing_comma(with, options, context) {
+        return Ok(true);
+    }
 
-    let mut tokenizer = SimpleTokenizer::new(context.source(), before_first_with_item)
+    if are_with_items_parenthesized(with, context)? {
+        return Ok(true);
+    }
+
+    Ok(false)
+}
+
+fn has_magic_trailing_comma(
+    with: &StmtWith,
+    options: &PyFormatOptions,
+    context: &PyFormatContext,
+) -> bool {
+    let Some(last_item) = with.items.last() else {
+        return false;
+    };
+
+    commas::has_magic_trailing_comma(
+        TextRange::new(last_item.end(), with.end()),
+        options,
+        context,
+    )
+}
+
+fn are_with_items_parenthesized(with: &StmtWith, context: &PyFormatContext) -> FormatResult<bool> {
+    let [first_item, _, ..] = with.items.as_slice() else {
+        return Ok(false);
+    };
+
+    let before_first_item = TextRange::new(with.start(), first_item.start());
+
+    let mut tokenizer = SimpleTokenizer::new(context.source(), before_first_item)
         .skip_trivia()
         .skip_while(|t| t.kind() == SimpleTokenKind::Async);
 
diff --git a/crates/ruff_python_formatter/tests/snapshots/format@skip_magic_trailing_comma.py.snap b/crates/ruff_python_formatter/tests/snapshots/format@skip_magic_trailing_comma.py.snap
index f0beff4915..a799ac9bc6 100644
--- a/crates/ruff_python_formatter/tests/snapshots/format@skip_magic_trailing_comma.py.snap
+++ b/crates/ruff_python_formatter/tests/snapshots/format@skip_magic_trailing_comma.py.snap
@@ -33,6 +33,10 @@ def g(a,): pass
 
 x1 = lambda y: 1
 x2 = lambda y,: 1
+
+# Ignore trailing comma.
+with (a,):  # magic trailing comma
+    ...
 ```
 
 ## Outputs
@@ -78,6 +82,12 @@ def g(
 
 x1 = lambda y: 1
 x2 = lambda y,: 1
+
+# Ignore trailing comma.
+with (
+    a,
+):  # magic trailing comma
+    ...
 ```
 
 
@@ -117,6 +127,10 @@ def g(a):
 
 x1 = lambda y: 1
 x2 = lambda y,: 1
+
+# Ignore trailing comma.
+with a:  # magic trailing comma
+    ...
 ```
 
 
diff --git a/crates/ruff_python_formatter/tests/snapshots/format@statement__with.py.snap b/crates/ruff_python_formatter/tests/snapshots/format@statement__with.py.snap
index 6e16935581..1c54019b65 100644
--- a/crates/ruff_python_formatter/tests/snapshots/format@statement__with.py.snap
+++ b/crates/ruff_python_formatter/tests/snapshots/format@statement__with.py.snap
@@ -73,6 +73,24 @@ with (
     a as b
 ): ...
 
+with (
+    a as b
+    # trailing comment
+): ...
+
+with (
+    a as (
+        # leading comment
+        b
+    )
+): ...
+
+with (
+    a as (
+        b
+        # trailing comment
+    )
+): ...
 
 with (a # trailing same line comment
     # trailing own line comment
@@ -84,7 +102,6 @@ with (
     as b
 ): ...
 
-
 with (a # trailing same line comment
     # trailing own line comment
 ) as b: ...
@@ -164,6 +181,85 @@ with (  # outer comment
     CtxManager2(),
 ) as example:
     ...
+
+# Breaking of with items.
+with (test  # bar
+      as  # foo
+      (
+          # test
+          foo)):
+    pass
+
+with test as (
+    # test
+    foo):
+    pass
+
+with (test  # bar
+      as  # foo
+      (  # baz
+          # test
+          foo)):
+    pass
+
+with (a as b, c as d):
+    pass
+
+with (
+    a as b,
+    # foo
+    c as d
+):
+    pass
+
+with (
+    a as (  # foo
+        b
+    )
+):
+    pass
+
+with (
+    f(a, ) as b
+
+):
+    pass
+
+with (x := 1) as d:
+    pass
+
+with (x[1, 2,] as d):
+    pass
+
+with (f(a, ) as b, c as d):
+    pass
+
+with f(a, ) as b, c as d:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
+) as b:
+    pass
+
+with aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
+) as b, c as d:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b, c as d):
+    pass
+
+with (
+    (aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb) as b, c as d):
+    pass
+
+with (foo() as bar, baz() as bop):
+    pass
 ```
 
 ## Output
@@ -192,19 +288,19 @@ with (
 
 
 with (
-    a as  # a  # as
-    # own line
-    b,  # b  # comma
+    a as (  # a  # as
+        # own line
+        b
+    ),  # b  # comma
     c,  # c
 ):  # colon
     ...  # body
     # body trailing own
 
-with (
-    a as  # a  # as
+with a as (  # a  # as
     # own line
-    bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb  # b
-):
+    bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb
+):  # b
     pass
 
 
@@ -239,34 +335,50 @@ with (
 ):
     ...
 
-
 with (
-    a  # trailing same line comment
-    # trailing own line comment
-) as b:
-    ...
-
-with (
-    a  # trailing same line comment
-    # trailing own line comment
-) as b:
-    ...
-
-
-with (
-    a  # trailing same line comment
-    # trailing own line comment
-) as b:
-    ...
-
-with (
-    (
-        a
-        # trailing own line comment
-    ) as b  # trailing as same line comment  # trailing b same line comment
+    a as b
+    # trailing comment
 ):
     ...
 
+with a as (
+    # leading comment
+    b
+):
+    ...
+
+with a as (
+    b
+    # trailing comment
+):
+    ...
+
+with (
+    a  # trailing same line comment
+    # trailing own line comment
+) as b:
+    ...
+
+with (
+    a  # trailing same line comment
+    # trailing own line comment
+) as b:
+    ...
+
+with (
+    a  # trailing same line comment
+    # trailing own line comment
+) as b:
+    ...
+
+with (
+    a
+    # trailing own line comment
+) as (  # trailing as same line comment
+    b
+):  # trailing b same line comment
+    ...
+
 with (
     [
         "aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa",
@@ -334,6 +446,93 @@ with (  # outer comment
     CtxManager2(),
 ) as example:
     ...
+
+# Breaking of with items.
+with test as (  # bar  # foo
+    # test
+    foo
+):
+    pass
+
+with test as (
+    # test
+    foo
+):
+    pass
+
+with test as (  # bar  # foo  # baz
+    # test
+    foo
+):
+    pass
+
+with a as b, c as d:
+    pass
+
+with (
+    a as b,
+    # foo
+    c as d,
+):
+    pass
+
+with a as (  # foo
+    b
+):
+    pass
+
+with f(
+    a,
+) as b:
+    pass
+
+with (x := 1) as d:
+    pass
+
+with x[
+    1,
+    2,
+] as d:
+    pass
+
+with (
+    f(
+        a,
+    ) as b,
+    c as d,
+):
+    pass
+
+with f(
+    a,
+) as b, c as d:
+    pass
+
+with aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b:
+    pass
+
+with aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b:
+    pass
+
+with aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b, c as d:
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
+    + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b,
+    c as d,
+):
+    pass
+
+with (
+    aaaaaaaaaaaaaaaaaaaaaaaaaaaaaa
+    + bbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbb as b,
+    c as d,
+):
+    pass
+
+with foo() as bar, baz() as bop:
+    pass
 ```