Change the last sentence on P2911, L95644-95645 from:
comment
        Comments start with a <number-sign> (’#’) and continue until an
        unescaped <newline> is reached.
to:
        There are three kinds of comments: blank lines, empty lines, and
        a <number-sign> ('#') and all following characters up to the
        first unescaped <newline> character.  Blank lines, empty lines, 
        and lines with <number-sign> ('#') as the first character on the
        line are also known as comment lines.

Change "empty lines, and comments" on P2911, L95656 to "and comments".

Change:
        The trailing <newline> and any comment shall be discarded.
on P2912, L95671 to:
        The trailing <newline>, any <blank> characters immediately
        preceeding a comment, and any comment shall be discarded.

Change:
        An empty or blank line, or a line beginning with ’#’, may begin 
        a new entry.
on P2913, L95722 to:
        Any comment line may begin a new entry.

Change:
        The algorithm for determining a new entry for target rules is
        partially unspecified. Some historical makes allow blank, empty, 
        or comment lines within the collection of commands marked by
        leading <tab> characters.  A conforming makefile must ensure
        that each command starts with a <tab>, but implementations are
        free to ignore blank, empty, and comment lines without 
        triggering the start of a new entry. 
on P2926, L96289-96293 to:
        The algorithm for determining a new entry for target rules is
        partially unspecified. Some historical makes allow comment lines
        (including blank and empty lines)  within the collection of
        commands marked by leading <tab> characters.  A conforming
        makefile must ensure that each command starts with a <tab>, but
        implementations are free to ignore comments without triggering
        the start of a new entry.

Add a new paragraph to RATIONALE after P2928, L96368:
        Earlier versions of this standard defined comment lines only as
        lines with '#' as the first character.  Many places then talked
        about comments, blank lines, and empty lines; but some places
        inadvertently only mentioned comments when blank lines and empty
        lines had also been accepted in all known implementations.  The
        standard now defines comment lines to be blank lines, empty
        lines, and lines starting with a '#' character and explictily
        lists cases where blank lines and empty lines are not
        acceptable.