What are these comments on that cap marks lawyers keep talking about? I'm trying to understand the work. Is it something related to disclosures? Also, what is lender tracking and certificates.

Comments are basically what the other law firm send in as their observations. Basis which we incorporate the changes or provide clarifications.
Lender tracking is again a tracker for the lenders of the issuing company and the agreements with them. For example, if you require any NOC from lenders, etc.