Hi Danny,

Thanks for the very nice paper. I am sorry that I did not send comments on an earlier draft. My grandmother was diagnosed as cancer and passed away over this summery. I went back and forth between New York and Japan. I couldn't keep up with work.

I read the current version. It's clearly an important, fundamental study and is already in a very good shape at this point. I have only a couple of very minor comments:

- In sec 4.1. Perhaps, some readers may become curious about the difference in depth between Spitzer and Herschel (70 and 160 microns). It may be worth mentioning briefly.

- In sec 3.1, the abbreviation "AOR" is used without definition. I saw some Hershel papers that used this abbreviation without definition, so it's perhaps ok. But when we read this paper 20 years from now, the definition may be helpful.

*** Fixed

Please ignore if it takes too much time to implement these. Clearly, these are not so critical.