The jQuery way:
// assuming the last child is always a div
var lastcommentq = $('#div > div:last-child').attr('id');
// alternatively
var lastcommentq0 = $('#div').children('div').last().attr('id');
The JavaScript way:
var lastcommentq = document.getElementById('div').lastElementChild.id;
Note that this works in all modern browsers and IE 9+. See lastElementChild on MDN.