check the command : NA!=NA : you'll get the result NA, hence the error message.
You have to use the function is.na for your ifstatement to work (in general, it is always better to use this function to check for NA values) :
comments = c("no","yes",NA)
for (l in 1:length(comments)) {
if (!is.na(comments[l])) print(comments[l])
}
[1] "no"
[1] "yes"