This is one of my favorite plugins. Responding to comments is so important. It needs to be easier. This plugin certainly helps.
UPDATE Aug 24, 2007. Version 1.3 has a bug that disables the edit feature when a comment contains a link. If you use this plug in, you can get the patch I wrote that fixes this problem. The patch contains only the affected file, not the entire plugin package.
UPDATE Aug 27, 2007. Update to version 1.4 and you don’t need the patch.
Better Comments Manager – WordPress Plugin release « Techie Buzz
A Guilty Pleasure 
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