$ lsc --version
LiveScript 1.1.1
So, I'm not sure if the issue is with the parsing, although it's the most likely conclusion, the case is that the parsing time seems to increase a lot depending on the number of # you have at the end of your file.
The interactive prompt below shows the progression in parsing/compilation time from 25 single-line comment characters up to 28 of them:
$ printf "#########################" > test.ls
$ time lsc -cbp test.ls
real 0m0.796s
user 0m0.788s
sys 0m0.008s
$ printf "##########################" > test.ls
$ time lsc -cbp test.ls
real 0m1.483s
user 0m1.476s
sys 0m0.012s
$ printf "###########################" > test.ls
$ time lsc -cbp test.ls
real 0m2.836s
user 0m2.836s
sys 0m0.016s
$ printf "############################" > test.ls
$ time lsc -cbp test.ls
real 0m5.573s
user 0m5.580s
sys 0m0.020s
However, if the comment isn't the last line in the file, the parsing time is fine:
$ printf "############################\n" > test.ls
$ time lsc -cbp test.ls
real 0m0.116s
user 0m0.096s
sys 0m0.016s