I use both Comment and COMMENT, the later when it touches more urgent/critical 
issues. 
As the issues get solved, I include :noexport: to keep them as a reminder…

An example:
---
* Comment on the use of Web citations

It would be better if you could find articles or books. In general keep the 
number on Web references reasonable.

* COMMENT on the listings

We really don’t need the full program listings in your work. Please identify 
significant snippets and remove the rest.
——

Sometimes, too, ‘Comment’ happens to be a natural way to begin a section title.

Best, /PA


> El 13 nov 2025, a las 17:38, Max Nikulin <[email protected]> escribió:
> 
> On 12/11/2025 22:45, Pedro Andres Aranda Gutierrez wrote:
>> Wouldn’t it be clearer to use noezport only
>> and leave comment as a word that can be part of the title?
> 
> Pedro, do you really use namely "COMMENT" (capital letters)? Do you have 
> issues with "TODO" and "DONE"? You may search in the mailing list archive 
> reasons why COMMENT was added. ORG-NEWS and git commit history may give more 
> hints. Please, start another thread if you find rationale behind the feature 
> as not convincing.
> 
>>> El 12 nov 2025, a las 12:00, Andreas Matthias escribió:
>>> 
>>> I use :noexport: extensively and didn't want to mix it with comments. But 
>>> your
>>> idea set me on the right track:
>>> 
>>> (setq org-export-exclude-tags '("noexport" "comment"))
> 
> You may use "COMMENT", but you need ":noexport:" guards either at the end of 
> files or before "#+include:" lines.
> 
> * For export
> 
> A paragraph.
> 
> * COMMENT Reasoning
> 
> Some text
> 
> * Fence for comment :noexport:
> 
> Keep this heading, otherwise next =#+include:= in the parent file
> will be ignored.
> 
>>> I didn't notice the subtle differences between COMMENT and :noexport: so 
>>> far,
> 
> Neither did I.


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