This is where you can review the comments.
If Comments Moderation is enabled (Navigate to Manage > Administration > Allow Moderate comments) then all new comments must be approved by the moderator. You can quickly review the comments here and either approve, delete, or mark them as spam.
Step 1
Navigate to Manage > Administration > Comments > Pending to review the comments
Important: Comments tab will not be visible if you're using Disqus Comments. All aspects of comments management should be handled on Disqus.com