For those of you who have Adobe Acrobat X, there is a nice way to create a PDF showing all of the comments in the document. The result uses a landscape orientation with the original page on the left side and a list of the comments on the right side. It also has arrows that connect the comments to the text in the original document.

How to create a document showing all comments:

1. Click Comment on the top-right.
2. If the comment list is not open, then click Comments List.
3. On the top-right of the Comments List pane, select Options –> Create Comment Summary.
4. In the window that opens, select the radio button next to Document and comments with connector lines on single pages.
5. Click Creat Comment Summary.
6. This creates a new PDF document that shows the comments.
7. Save the document.

[Source Adobe]