You can NOT use a content editable cell. Well, you can, but it's really complex.
You should use
And your <select> needs a name as well:
echo "<td style='width:70' ><input name="comments" value ='" . $row['Comments'] . "'/></td>";
ONLY <form> fields with NAMES are submitted back to PHP! This is a REQUIREMENT of the browser, per the HTML specification.
If you have multiple rows with the same form names, then there are two ways to handle this in PHP.
(1) put  on the end of every name. e.g., "recommendations"
But this doesn't work for radio buttons or checkboxes if the user doesn't select any of them. NO DATA at all is then sent to PHP.
(2) So I think the better solution is to number the fields
"recommndations1", "recommndations2", "recommndations3", ...
Then your PHP code simply processes one row at a time via
for ( $n = 1; $n <= 10; ++$n ) /* replace 10 with appropriate number */
$recoommendation = $_POST["recommendation" . $n];
$comments = $_POST["comments" . $n];
... etc. ...