Select the content you want to comment on.
Go to Review > New Comment, and make your comment. If you want to make changes to any of your comments, just go back and edit them.
To reply to a comment, go to the comment, and select Reply.
Delete comments
Right-click the comment, and choose Delete Comment.
To delete all the comments in the document, go to the Review tab, click the down-arrow on Delete, and choose Delete All Comments in Document.

Source: Microsoft