documentclass{article}

usepackage{cleveref}

newcounter{CommentCount}
setcounter{CommentCount}{1}
crefalias{CommentCount}{comments}

newenvironment{comment}[1][theCommentCount]
    {label[comments]{#1}textbf{Comment #theCommentCount:}itshape}
    {stepcounter{CommentCount}}

begin{document}

Some text

begin{comment}[wibble]
more text
end{comment}

See Comment~cref{comments}{wibble}.

end{document}