I think that quite a few people may be looking for the translation of the email messages that are sent to users when new comments or responses to comments are published.
Using the original Spanish file that comes with JoomlaComment the messages are sent in English, but if you replace the spanish.php file for the one attached here the problem will be solved. The file is saved utf-8 so you will have no problem displaying latin characters.
You can replace the file by navigating to:
components/com_comment/joscomment/language and then replace the original spanish.php by the one attached.