This handbook provided information on responding to comments on an environmental impact statement (EIS) under the National Environmental Policy Act (NEPA). This handbook provides information for developing responses to comments on both a Draft EIS and Final EIS, and covers the issues associated with responding to comments on an Environmental Assessment (EA). Key issues to consider when responding to comments on an EIS include inviting comments, receiving and sorting comments, reviewing and responding to comments, and responding to FEIS comments. Practical tips addressed include inviting comments, receiving and sorting comments, developing responses to comments, ensuring accuracy and consistency, and formats for presenting DEIS comments and responses in the FEIS.