The same development rules that apply for any programming environment apply to ColdFusion. You should also follow the same programming conventions that you would with any other language:
HTML comments use this syntax: <!-- html comment -->
CFML comments add an extra dash: <!--- cfml comment --->
ColdFusion removes CFML comments from the HTML that it sends to the browser, so users do not see them if they view the HTML source. ColdFusion does send HTML comments to the browser.