There are any number of freeware utilities available on the internet -
just google 'jpg comment' - though I can't vouch for any of them.
However, the generally excellent image manager 'Irfanview' (free for
non-commercial use) -
http://download.cnet.com/IrfanView/3000-2192-10021962.html?part=dl-IrfanView&subj=dl&tag=button
- has an jpg comment editing feature, which works OK - I've used it.
The jpg 'comment' field has nothing to do with the EXIF capability per
se, being a separate field in the jpg file structure (hence the
<EXIF_COMMENT> 'tag' is a bit of a misnomer).