Excerpted from OS X Mavericks: Peachpit Learning Series by Lynn Beighley
In the Finder window’s List View options, you can choose to show the Comments column. But where are those comments?
In a Finder window, click the List View button (it looks like a stack of papers). From the View menu, choose Show View Options to display the options panel. In the Show Columns section, select Comments to display any comments you’ve entered.