That's the second time you've made that sort of remark.
( That ( ( 's ( ( the ( second time ) ) ( you ( 've ( made ( ( that sort ) ( of remark ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (DT That)) (VP (VBZ 's) (NP (NP (DT the) (JJ second) (NN time)) (SBAR (S (NP (PRP you)) (VP (VBP 've) (VP (VBN made) (NP (NP (DT that) (NN sort)) (PP (IN of) (NP (NN remark)))))))))) (. .)))
You haven't remarked on the situation at all.
( You ( ( ( have n't ) ( ( remarked ( on ( the situation ) ) ) ( at all ) ) ) . ) )
(ROOT (S (NP (PRP You)) (VP (VBP have) (RB n't) (VP (VBD remarked) (PP (IN on) (NP (DT the) (NN situation))) (ADVP (IN at) (DT all)))) (. .)))