is it taken from a software source code or a DB query?
Could be a variable name for "Comments", i.e. re-write the value of comments variable, or some such.
Example:
A query to combine multiple row values into one field in MS-Access ...
stackoverflow.com/.../a-query-to-combine-multiple-row-values-into-...
1 answer - Sep 4
CommID CommOrder CommText 1 64 "EAN 304" 2 64 "resent" 3 64 "no. ... questions tagged ms-access values comma-separated multiple or ...
http://stackoverflow.com/questions/7298875/a-query-to-combin...
The translation workplace 
