themes-wordpress/seedlet/assets/sass/components/comments/_comment-form.scss

.comment-respond {
	margin-top: var(--global--spacing-vertical);
}

.comment-respond > * {
	margin-top: var(--global--spacing-unit);
	margin-bottom: var(--global--spacing-unit);

	&:first-child {
		margin-top: 0;
	}

	&:last-child {
		margin-bottom: 0;
		&.comment-form {
			margin-bottom: var(--global--spacing-vertical);
		}
	}
}

.comment-author {
	padding-top: 3px;
	.url {
		border-bottom: none;
		color: currentColor;
	}
}

.comment-form {
	display: flex;
	flex-wrap: wrap;
	> * {
		flex-basis: 100%;
	}

	.comment-notes {
		font-size: var(--global--font-size-sm);
	}

	.comment-form-url,
	.comment-form-comment {
		width: 100%;
	}

	.comment-form-author,
	.comment-form-email {
		flex-basis: 0;
		flex-grow: 1;
	}

	.comment-form-cookies-consent > label, 
	.comment-notes {
		font-size: var(--global--font-size-xs);
	}
}

.comment-form > p {
	margin-bottom: var(--global--spacing-unit);

	&:first-of-type {
		margin-top: 0;
	}

	&:last-of-type {
		margin-bottom: 0;
	}

	label,
	input[type="email"],
	input[type="text"],
	input[type="url"],
	textarea {
		display: block;
		font-size: var(--global--font-size-sm);
		margin-bottom: calc( .5 * var(--global--spacing-unit) );
		width: 100%;
	}

	&.comment-form-cookies-consent {
		display: flex;
	}

	@include media(mobile) {

		&.comment-form-author {
			margin-right: calc( 1.5 * var(--global--spacing-horizontal) );
		}

		&.comment-notes,
		&.logged-in-as {
			display: block;
		}
	}
}