This resource contains comments for report cards. If you work in a PYP school, it will be perfect for you as it contains learner profile attributes and attitudes. If you do not work in a PYP school, you can easily use this resource for your general comments.
The resource contains possible variations for opening statements, main body statements and closing statements. I wrote these with the intent to use them for the end of the academic year but they can easily be tweaked to suit fist semester r