Symptom
Comments that you typed in the Info window for an item do not appear.
Solution
The Get Info command in the Mac OS 9 Finder and the Show Info command in the Mac OS X Finder both open an Info window that displays various facts about the selected item. The Info window also has a Comments field in which you can type notes about the selected item.
Mac OS 9 and Mac OS X store file Comments separately. Comments entered in the Info window when started up from Mac OS 9 do not appear in the Info window when started up from Mac OS X (and vice versa).
This is a known behavior of Mac OS 9 and Mac OS X and does not indicate any issue with your computer's software.