diff --git a/net/bluetooth/bluetooth_callback.c b/net/bluetooth/bluetooth_callback.c
index a2bfc97e1e..1855ff4203 100644
--- a/net/bluetooth/bluetooth_callback.c
+++ b/net/bluetooth/bluetooth_callback.c
@@ -63,7 +63,7 @@
  *   OK if packet has been processed, otherwise ERROR.
  *
  * Assumptions:
- *   This function is called at the interrupt level with interrupts disabled.
+ *   This function is called at the with the network disabled.
  *
  ****************************************************************************/
 
diff --git a/net/bluetooth/bluetooth_conn.c b/net/bluetooth/bluetooth_conn.c
index ec6c9fbbc4..501f9916f3 100644
--- a/net/bluetooth/bluetooth_conn.c
+++ b/net/bluetooth/bluetooth_conn.c
@@ -128,9 +128,7 @@ FAR struct bluetooth_conn_s *bluetooth_conn_alloc(void)
 {
   FAR struct bluetooth_conn_s *conn;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by the network lock */
 
   net_lock();
   conn = (FAR struct bluetooth_conn_s *)
@@ -162,9 +160,7 @@ void bluetooth_conn_free(FAR struct bluetooth_conn_s *conn)
   FAR struct bluetooth_container_s *container;
   FAR struct bluetooth_container_s *next;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by the network lock. */
 
   DEBUGASSERT(conn->bc_crefs == 0);
 
diff --git a/net/bluetooth/bluetooth_sendto.c b/net/bluetooth/bluetooth_sendto.c
index 32242aee9e..e2e098fbf7 100644
--- a/net/bluetooth/bluetooth_sendto.c
+++ b/net/bluetooth/bluetooth_sendto.c
@@ -73,7 +73,7 @@
  ****************************************************************************/
 
 /* This structure holds the state of the send operation until it can be
- * operated upon from the interrupt level.
+ * operated upon from the event handler.
  */
 
 struct bluetooth_sendto_s
diff --git a/net/devif/devif_iobsend.c b/net/devif/devif_iobsend.c
index 7b44a2068c..055f049a80 100644
--- a/net/devif/devif_iobsend.c
+++ b/net/devif/devif_iobsend.c
@@ -63,8 +63,7 @@
  *   in an I/O buffer chain, rather than a flat buffer.
  *
  * Assumptions:
- *   Called from the interrupt level or, at a minimum, with interrupts
- *   disabled.
+ *   Called with the network locked.
  *
  ****************************************************************************/
 
diff --git a/net/devif/devif_pktsend.c b/net/devif/devif_pktsend.c
index a2b7f07c50..9f844a860b 100644
--- a/net/devif/devif_pktsend.c
+++ b/net/devif/devif_pktsend.c
@@ -91,8 +91,7 @@
  *   no header on the data.
  *
  * Assumptions:
- *   Called from the interrupt level or, at a minimum, with interrupts
- *   disabled.
+ *   Called with the network locked.
  *
  ****************************************************************************/
 
diff --git a/net/icmp/icmp_conn.c b/net/icmp/icmp_conn.c
index a6726180b3..8c9073c5fb 100644
--- a/net/icmp/icmp_conn.c
+++ b/net/icmp/icmp_conn.c
@@ -118,9 +118,7 @@ FAR struct icmp_conn_s *icmp_alloc(void)
   FAR struct icmp_conn_s *conn = NULL;
   int ret;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   ret = net_lockedwait(&g_free_sem);
   if (ret >= 0)
@@ -156,9 +154,7 @@ void icmp_free(FAR struct icmp_conn_s *conn)
 {
   int ret;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   DEBUGASSERT(conn->crefs == 0);
 
diff --git a/net/icmp/icmp_recvfrom.c b/net/icmp/icmp_recvfrom.c
index 870f15f271..a0f01593bd 100644
--- a/net/icmp/icmp_recvfrom.c
+++ b/net/icmp/icmp_recvfrom.c
@@ -127,13 +127,14 @@ static inline int recvfrom_timeout(FAR struct icmp_recvfrom_s *pstate)
  * Name: recvfrom_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   ECHO request and/or ECHO reply actions when polled by the lower, device
  *   interfacing layer.
  *
  * Input Parameters:
- *   dev        The structure of the network driver that caused the interrupt
- *   conn       The received packet, cast to void *
+ *   dev        The structure of the network driver that generated the
+ *              event.
+ *   conn       The received packet, cast to (void *)
  *   pvpriv     An instance of struct icmp_recvfrom_s cast to void*
  *   flags      Set of events describing why the callback was invoked
  *
@@ -274,7 +275,7 @@ end_wait:
  * Input Parameters:
  *   conn  - IPPROTO_ICMP socket connection structure containing the read-
  *           ahead data.
- *   dev      The structure of the network driver that caused the interrupt
+ *   dev      The structure of the network driver that generated the event.
  *   pstate   recvfrom state structure
  *
  * Returned Value:
diff --git a/net/icmp/icmp_sendto.c b/net/icmp/icmp_sendto.c
index e4fbe0d156..dcb16022f4 100644
--- a/net/icmp/icmp_sendto.c
+++ b/net/icmp/icmp_sendto.c
@@ -226,14 +226,15 @@ static void sendto_request(FAR struct net_driver_s *dev,
  * Name: sendto_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   ECHO request and/or ECHO reply actions when polled by the lower, device
  *   interfacing layer.
  *
  * Input Parameters:
- *   dev        The structure of the network driver that caused the interrupt
- *   conn       The received packet, cast to void *
- *   pvpriv     An instance of struct icmp_sendto_s cast to void*
+ *   dev        The structure of the network driver that generated the
+ *              event.
+ *   conn       The received packet, cast to (void *)
+ *   pvpriv     An instance of struct icmp_sendto_s cast to (void *)
  *   flags      Set of events describing why the callback was invoked
  *
  * Returned Value:
@@ -265,7 +266,7 @@ static uint16_t sendto_eventhandler(FAR struct net_driver_s *dev,
 
       /* Check:
        *   If the outgoing packet is available (it may have been claimed
-       *   by a sendto interrupt serving a different thread)
+       *   by a sendto event handler serving a different thread)
        * -OR-
        *   If the output buffer currently contains unprocessed incoming
        *   data.
diff --git a/net/icmpv6/icmpv6_autoconfig.c b/net/icmpv6/icmpv6_autoconfig.c
index b5074b77e4..5ca429b8cc 100644
--- a/net/icmpv6/icmpv6_autoconfig.c
+++ b/net/icmpv6/icmpv6_autoconfig.c
@@ -72,7 +72,7 @@
  ****************************************************************************/
 
 /* This structure holds the state of the send operation until it can be
- * operated upon from the interrupt level.
+ * operated upon by the event handler.
  */
 
 struct icmpv6_router_s
diff --git a/net/icmpv6/icmpv6_conn.c b/net/icmpv6/icmpv6_conn.c
index 22ad2b688f..4bcf06e579 100644
--- a/net/icmpv6/icmpv6_conn.c
+++ b/net/icmpv6/icmpv6_conn.c
@@ -118,9 +118,7 @@ FAR struct icmpv6_conn_s *icmpv6_alloc(void)
   FAR struct icmpv6_conn_s *conn = NULL;
   int ret;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   ret = net_lockedwait(&g_free_sem);
   if (ret >= 0)
@@ -156,9 +154,7 @@ void icmpv6_free(FAR struct icmpv6_conn_s *conn)
 {
   int ret;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   DEBUGASSERT(conn->crefs == 0);
 
diff --git a/net/icmpv6/icmpv6_neighbor.c b/net/icmpv6/icmpv6_neighbor.c
index f73d702e88..9365ec19f3 100644
--- a/net/icmpv6/icmpv6_neighbor.c
+++ b/net/icmpv6/icmpv6_neighbor.c
@@ -77,7 +77,7 @@
  ****************************************************************************/
 
 /* This structure holds the state of the send operation until it can be
- * operated upon from the interrupt level.
+ * operated upon from the event handler.
  */
 
 struct icmpv6_neighbor_s
diff --git a/net/icmpv6/icmpv6_recvfrom.c b/net/icmpv6/icmpv6_recvfrom.c
index 11c90dea7b..bf943a4f27 100644
--- a/net/icmpv6/icmpv6_recvfrom.c
+++ b/net/icmpv6/icmpv6_recvfrom.c
@@ -130,13 +130,14 @@ static inline int recvfrom_timeout(FAR struct icmpv6_recvfrom_s *pstate)
  * Name: recvfrom_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   ECHO request and/or ECHO reply actions when polled by the lower, device
  *   interfacing layer.
  *
  * Input Parameters:
- *   dev        The structure of the network driver that caused the interrupt
- *   conn       The received packet, cast to void *
+ *   dev        The structure of the network driver that generated the
+ *              event
+ *   conn       The received packet, cast to (void *)
  *   pvpriv     An instance of struct icmpv6_recvfrom_s cast to void*
  *   flags      Set of events describing why the callback was invoked
  *
@@ -277,7 +278,7 @@ end_wait:
  * Input Parameters:
  *   conn  - IPPROTO_ICMP6 socket connection structure containing the read-
  *           ahead data.
- *   dev      The structure of the network driver that caused the interrupt
+ *   dev      The structure of the network driver that generated the event.
  *   pstate   recvfrom state structure
  *
  * Returned Value:
diff --git a/net/icmpv6/icmpv6_sendto.c b/net/icmpv6/icmpv6_sendto.c
index 8e5ad48837..4d522851ca 100644
--- a/net/icmpv6/icmpv6_sendto.c
+++ b/net/icmpv6/icmpv6_sendto.c
@@ -217,14 +217,15 @@ static void sendto_request(FAR struct net_driver_s *dev,
  * Name: sendto_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   ECHO request and/or ECHO reply actions when polled by the lower, device
  *   interfacing layer.
  *
  * Input Parameters:
- *   dev        The structure of the network driver that caused the interrupt
- *   pvconn     The received packet, cast to void *
- *   pvpriv     An instance of struct icmpv6_sendto_s cast to void*
+ *   dev        The structure of the network driver that generated the
+ *              event
+ *   pvconn     The received packet, cast to (void *)
+ *   pvpriv     An instance of struct icmpv6_sendto_s cast to (void *)
  *   flags      Set of events describing why the callback was invoked
  *
  * Returned Value:
@@ -256,7 +257,7 @@ static uint16_t sendto_eventhandler(FAR struct net_driver_s *dev,
 
       /* Check:
        *   If the outgoing packet is available (it may have been claimed
-       *   by a sendto interrupt serving a different thread)
+       *   by a sendto event handler serving a different thread)
        * -OR-
        *   If the output buffer currently contains unprocessed incoming
        *   data.
@@ -471,10 +472,8 @@ ssize_t icmpv6_sendto(FAR struct socket *psock, FAR const void *buf, size_t len,
 
       netdev_txnotify_dev(dev);
 
-      /* Wait for either the send to complete or for timeout to occur. (1)
-       * net_lockedwait will also terminate if a signal is received, (2)
-       * interrupts may be disabled!  They will be re-enabled while the
-       * task sleeps and automatically re-enabled when the task restarts.
+      /* Wait for either the send to complete or for timeout to occur.
+       * net_lockedwait will also terminate if a signal is received.
        */
 
       ninfo("Start time: 0x%08x\n", state.snd_time);
diff --git a/net/ieee802154/ieee802154_callback.c b/net/ieee802154/ieee802154_callback.c
index 48eefd4580..e9fca09b09 100644
--- a/net/ieee802154/ieee802154_callback.c
+++ b/net/ieee802154/ieee802154_callback.c
@@ -63,7 +63,7 @@
  *   OK if packet has been processed, otherwise ERROR.
  *
  * Assumptions:
- *   This function is called at the interrupt level with interrupts disabled.
+ *   This function is called with the network locked.
  *
  ****************************************************************************/
 
diff --git a/net/ieee802154/ieee802154_conn.c b/net/ieee802154/ieee802154_conn.c
index 830d93969f..7a3d9bc92f 100644
--- a/net/ieee802154/ieee802154_conn.c
+++ b/net/ieee802154/ieee802154_conn.c
@@ -122,9 +122,7 @@ FAR struct ieee802154_conn_s *ieee802154_conn_alloc(void)
 {
   FAR struct ieee802154_conn_s *conn;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by the network lock. */
 
   net_lock();
   conn = (FAR struct ieee802154_conn_s *)
@@ -156,9 +154,7 @@ void ieee802154_conn_free(FAR struct ieee802154_conn_s *conn)
   FAR struct ieee802154_container_s *container;
   FAR struct ieee802154_container_s *next;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by the network lock. */
 
   DEBUGASSERT(conn->crefs == 0);
 
diff --git a/net/ieee802154/ieee802154_sendto.c b/net/ieee802154/ieee802154_sendto.c
index 7027fef459..d412bf9c5d 100644
--- a/net/ieee802154/ieee802154_sendto.c
+++ b/net/ieee802154/ieee802154_sendto.c
@@ -69,7 +69,7 @@
  ****************************************************************************/
 
 /* This structure holds the state of the send operation until it can be
- * operated upon from the interrupt level.
+ * operated upon by the event handler.
  */
 
 struct ieee802154_sendto_s
@@ -473,9 +473,9 @@ ssize_t psock_ieee802154_sendto(FAR struct socket *psock, FAR const void *buf,
 
   /* Perform the send operation */
 
-  /* Initialize the state structure. This is done with interrupts
-   * disabled because we don't want anything to happen until we
-   * are ready.
+  /* Initialize the state structure. This is done with the network
+   * locked because we don't want anything to happen until we are
+   * ready.
    */
 
   net_lock();
@@ -515,10 +515,8 @@ ssize_t psock_ieee802154_sendto(FAR struct socket *psock, FAR const void *buf,
 
           netdev_txnotify_dev(&radio->r_dev);
 
-          /* Wait for the send to complete or an error to occur: NOTES: (1)
-           * net_lockedwait will also terminate if a signal is received, (2)
-           * interrupts may be disabled! They will be re-enabled while the
-           * task sleeps and automatically re-enabled when the task restarts.
+          /* Wait for the send to complete or an error to occur.
+           * net_lockedwait will also terminate if a signal is received.
            */
 
           ret = net_lockedwait(&state.is_sem);
diff --git a/net/inet/inet_recvfrom.c b/net/inet/inet_recvfrom.c
index d9233c5203..a62a4e85dc 100644
--- a/net/inet/inet_recvfrom.c
+++ b/net/inet/inet_recvfrom.c
@@ -150,7 +150,7 @@ static inline void inet_update_recvlen(FAR struct inet_recvfrom_s *pstate,
  *   Copy the read data from the packet
  *
  * Input Parameters:
- *   dev      The structure of the network driver that caused the interrupt
+ *   dev      The structure of the network driver that generated the event.
  *   pstate   recvfrom state structure
  *
  * Returned Value:
@@ -198,7 +198,7 @@ static size_t inet_recvfrom_newdata(FAR struct net_driver_s *dev,
  *   Copy the read data from the packet
  *
  * Input Parameters:
- *   dev      The structure of the network driver that caused the interrupt
+ *   dev      The structure of the network driver that generated the event
  *   pstate   recvfrom state structure
  *
  * Returned Value:
@@ -270,7 +270,7 @@ static inline void inet_tcp_newdata(FAR struct net_driver_s *dev,
  *   Copy the read data from the packet
  *
  * Input Parameters:
- *   dev      The sructure of the network driver that caused the interrupt
+ *   dev      The sructure of the network driver that generated the event
  *   pstate   recvfrom state structure
  *
  * Returned Value:
@@ -611,11 +611,11 @@ static inline void inet_tcp_sender(FAR struct net_driver_s *dev,
  * Name: inet_tcp_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   TCP receive operation via by the lower, device interfacing layer.
  *
  * Input Parameters:
- *   dev      The structure of the network driver that caused the interrupt
+ *   dev      The structure of the network driver that generated the event.
  *   pvconn   The connection structure associated with the socket
  *   flags    Set of events describing why the callback was invoked
  *
@@ -974,11 +974,11 @@ static void inet_udp_terminate(FAR struct inet_recvfrom_s *pstate, int result)
  * Name: inet_udp_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   UDP receive operation via by the lower, device interfacing layer.
  *
  * Input Parameters:
- *   dev      The structure of the network driver that caused the interrupt
+ *   dev      The structure of the network driver that generated the event.
  *   pvconn   The connection structure associated with the socket
  *   flags    Set of events describing why the callback was invoked
  *
@@ -1141,7 +1141,7 @@ static void inet_recvfrom_initialize(FAR struct socket *psock, FAR void *buf,
 #if defined(NET_UDP_HAVE_STACK) || defined(NET_TCP_HAVE_STACK)
 static ssize_t inet_recvfrom_result(int result, struct inet_recvfrom_s *pstate)
 {
-  /* Check for a error/timeout detected by the interrupt handler.  Errors are
+  /* Check for a error/timeout detected by the event handler.  Errors are
    * signaled by negative errno values for the rcv length
    */
 
@@ -1198,9 +1198,8 @@ static ssize_t inet_udp_recvfrom(FAR struct socket *psock, FAR void *buf, size_t
 
   /* Perform the UDP recvfrom() operation */
 
-  /* Initialize the state structure.  This is done with interrupts
-   * disabled because we don't want anything to happen until we
-   * are ready.
+  /* Initialize the state structure.  This is done with the network locked
+   * because we don't want anything to happen until we are ready.
    */
 
   net_lock();
@@ -1273,15 +1272,13 @@ static ssize_t inet_udp_recvfrom(FAR struct socket *psock, FAR void *buf, size_t
           state.ir_cb->event   = inet_udp_eventhandler;
 
           /* Wait for either the receive to complete or for an error/timeout
-           * to occur. NOTES:  (1) net_lockedwait will also terminate if a
-           * signal is received, (2) interrupts are disabled!  They will be
-           * re-enabled while the task sleeps and automatically re-enabled
-           * when the task restarts.
+           * to occur.  net_lockedwait will also terminate if a signal is
+           * received.
            */
 
           ret = net_lockedwait(&state. ir_sem);
 
-          /* Make sure that no further interrupts are processed */
+          /* Make sure that no further events are processed */
 
           udp_callback_free(dev, conn, state.ir_cb);
           ret = inet_recvfrom_result(ret, &state);
@@ -1325,9 +1322,8 @@ static ssize_t inet_tcp_recvfrom(FAR struct socket *psock, FAR void *buf, size_t
   struct inet_recvfrom_s state;
   int               ret;
 
-  /* Initialize the state structure.  This is done with interrupts
-   * disabled because we don't want anything to happen until we
-   * are ready.
+  /* Initialize the state structure.  This is done with the network locked
+   * because we don't want anything to happen until we are ready.
    */
 
   net_lock();
@@ -1449,17 +1445,13 @@ static ssize_t inet_tcp_recvfrom(FAR struct socket *psock, FAR void *buf, size_t
           state.ir_cb->event   = inet_tcp_eventhandler;
 
           /* Wait for either the receive to complete or for an error/timeout
-           * to occur.
-           *
-           * NOTES:  (1) net_lockedwait will also terminate if a signal is
-           * received, (2) interrupts may be disabled!  They will be re-
-           * enabled while the task sleeps and automatically re-enabled when
-           * the task restarts.
+           * to occur.  net_lockedwait will also terminate if a signal isi
+           * received.
            */
 
           ret = net_lockedwait(&state.ir_sem);
 
-          /* Make sure that no further interrupts are processed */
+          /* Make sure that no further events are processed */
 
           tcp_callback_free(conn, state.ir_cb);
           ret = inet_recvfrom_result(ret, &state);
diff --git a/net/ipforward/ipfwd_forward.c b/net/ipforward/ipfwd_forward.c
index 613b3aee55..d85942a50f 100644
--- a/net/ipforward/ipfwd_forward.c
+++ b/net/ipforward/ipfwd_forward.c
@@ -189,13 +189,14 @@ static inline bool ipfwd_addrchk(FAR struct forward_s *fwd)
  * Name: ipfwd_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   send operation when polled by the lower, device interfacing layer.
  *
  * Input Parameters:
- *   dev        The structure of the network driver that caused the interrupt
- *   conn       An instance of the forwarding structure cast to void *
- *   pvpriv     An instance of struct forward_s cast to void*
+ *   dev        The structure of the network driver that generated the
+ *              event
+ *   conn       An instance of the forwarding structure cast to (void *)
+ *   pvpriv     An instance of struct forward_s cast to (void *)
  *   flags      Set of events describing why the callback was invoked
  *
  * Returned Value:
diff --git a/net/pkt/pkt_callback.c b/net/pkt/pkt_callback.c
index 1343796256..6b715e9399 100644
--- a/net/pkt/pkt_callback.c
+++ b/net/pkt/pkt_callback.c
@@ -63,7 +63,7 @@
  *   OK if packet has been processed, otherwise ERROR.
  *
  * Assumptions:
- *   This function is called at the interrupt level with interrupts disabled.
+ *   This function is called with the network locked.
  *
  ****************************************************************************/
 
diff --git a/net/pkt/pkt_conn.c b/net/pkt/pkt_conn.c
index 701b69bbc3..ffa67a37e6 100644
--- a/net/pkt/pkt_conn.c
+++ b/net/pkt/pkt_conn.c
@@ -152,9 +152,7 @@ FAR struct pkt_conn_s *pkt_alloc(void)
 {
   FAR struct pkt_conn_s *conn;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   _pkt_semtake(&g_free_sem);
   conn = (FAR struct pkt_conn_s *)dq_remfirst(&g_free_pkt_connections);
@@ -184,9 +182,7 @@ FAR struct pkt_conn_s *pkt_alloc(void)
 
 void pkt_free(FAR struct pkt_conn_s *conn)
 {
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   DEBUGASSERT(conn->crefs == 0);
 
diff --git a/net/pkt/pkt_send.c b/net/pkt/pkt_send.c
index 0f31d15e53..cd0ec8e725 100644
--- a/net/pkt/pkt_send.c
+++ b/net/pkt/pkt_send.c
@@ -67,7 +67,7 @@
  ****************************************************************************/
 
 /* This structure holds the state of the send operation until it can be
- * operated upon from the interrupt level.
+ * operated upon by the event handler.
  */
 
 struct send_s
@@ -99,9 +99,9 @@ static uint16_t psock_send_eventhandler(FAR struct net_driver_s *dev,
   if (pstate)
     {
       /* Check if the outgoing packet is available. It may have been claimed
-       * by a send interrupt serving a different thread -OR- if the output
-       * buffer currently contains unprocessed incoming data. In these cases
-       * we will just have to wait for the next polling cycle.
+       * by a send event handler serving a different thread -OR- if the
+       * output buffer currently contains unprocessed incoming data. In
+       * these cases we will just have to wait for the next polling cycle.
        */
 
       if (dev->d_sndlen > 0 || (flags & PKT_NEWDATA) != 0)
@@ -197,9 +197,8 @@ ssize_t psock_pkt_send(FAR struct socket *psock, FAR const void *buf,
 
   /* Perform the send operation */
 
-  /* Initialize the state structure. This is done with interrupts
-   * disabled because we don't want anything to happen until we
-   * are ready.
+  /* Initialize the state structure. This is done with the network locked
+   * because we don't want anything to happen until we are ready.
    */
 
   net_lock();
@@ -235,15 +234,13 @@ ssize_t psock_pkt_send(FAR struct socket *psock, FAR const void *buf,
 
           netdev_txnotify_dev(dev);
 
-          /* Wait for the send to complete or an error to occur: NOTES: (1)
-           * net_lockedwait will also terminate if a signal is received, (2)
-           * interrupts may be disabled! They will be re-enabled while the
-           * task sleeps and automatically re-enabled when the task restarts.
+          /* Wait for the send to complete or an error to occur.
+           * net_lockedwait will also terminate if a signal is received.
            */
 
           ret = net_lockedwait(&state.snd_sem);
 
-          /* Make sure that no further interrupts are processed */
+          /* Make sure that no further events are processed */
 
           pkt_callback_free(dev, conn, state.snd_cb);
         }
diff --git a/net/sixlowpan/sixlowpan_send.c b/net/sixlowpan/sixlowpan_send.c
index 92706a98c8..94bf97aeb4 100644
--- a/net/sixlowpan/sixlowpan_send.c
+++ b/net/sixlowpan/sixlowpan_send.c
@@ -71,7 +71,7 @@
  * Private Types
  ****************************************************************************/
 
-/* This is the state data provided to the send interrupt logic.  No actions
+/* This is the state data provided to the send event handler.  No actions
  * can be taken until the until we receive the TX poll, then we can call
  * sixlowpan_queue_frames() with this data strurcture.
  */
@@ -138,11 +138,11 @@ static inline bool send_timeout(FAR struct sixlowpan_send_s *sinfo)
  * Name: send_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   send operation when polled by the lower, device interfacing layer.
  *
  * Input Parameters:
- *   dev   - The structure of the network driver that caused the interrupt
+ *   dev   - The structure of the network driver that generated the event.
  *   conn  - The connection structure associated with the socket
  *   flags - Set of events describing why the callback was invoked
  *
@@ -251,7 +251,7 @@ end_wait:
  *
  * Input Parameters:
  *   dev     - The IEEE802.15.4 MAC network driver interface.
- *   list    - Head of callback list for send interrupt
+ *   list    - Head of callback list for send events
  *   ipv6hdr - IPv6 header followed by UDP or ICMPv6 header.
  *   buf     - Data to send
  *   len     - Length of data to send
@@ -316,10 +316,8 @@ int sixlowpan_send(FAR struct net_driver_s *dev,
 
           netdev_txnotify_dev(dev);
 
-          /* Wait for the send to complete or an error to occur:  NOTES: (1)
-           * net_lockedwait will also terminate if a signal is received, (2) interrupts
-           * may be disabled!  They will be re-enabled while the task sleeps and
-           * automatically re-enabled when the task restarts.
+          /* Wait for the send to complete or an error to occur.
+           * net_lockedwait will also terminate if a signal is received.
            */
 
           ninfo("Wait for send complete\n");
@@ -330,9 +328,9 @@ int sixlowpan_send(FAR struct net_driver_s *dev,
               sinfo.s_result = ret;
             }
 
-          /* Make sure that no further interrupts are processed */
+          /* Make sure that no further events are processed */
 
-           devif_conn_callback_free(dev, sinfo.s_cb, list);
+          devif_conn_callback_free(dev, sinfo.s_cb, list);
         }
     }
 
diff --git a/net/sixlowpan/sixlowpan_tcpsend.c b/net/sixlowpan/sixlowpan_tcpsend.c
index 66ce10eb35..c7d60d4e93 100644
--- a/net/sixlowpan/sixlowpan_tcpsend.c
+++ b/net/sixlowpan/sixlowpan_tcpsend.c
@@ -83,7 +83,7 @@
  * Private Types
  ****************************************************************************/
 
-/* This is the state data provided to the send interrupt logic.  No actions
+/* This is the state data provided to the send event handler.  No actions
  * can be taken until the until we receive the TX poll, then we can call
  * sixlowpan_queue_frames() with this data strurcture.
  */
@@ -325,13 +325,13 @@ static inline bool send_timeout(FAR struct sixlowpan_send_s *sinfo)
  * Name: tcp_send_eventhandler
  *
  * Description:
- *   This function is called from the interrupt level to perform the actual
+ *   This function is called with the network locked to perform the actual
  *   TCP send operation when polled by the lower, device interfacing layer.
  *
  * Input Parameters:
- *   dev    - The structure of the network driver that caused the interrupt
+ *   dev    - The structure of the network driver that generated the event.
  *   pvconn - The connection structure associated with the socket
- *   pvpriv - The interrupt handler's private data argument
+ *   pvpriv - The event handler's private data argument
  *   flags  - Set of events describing why the callback was invoked
  *
  * Returned Value:
@@ -463,7 +463,7 @@ static uint16_t tcp_send_eventhandler(FAR struct net_driver_s *dev,
     }
 
   /* Check if the outgoing packet is available (it may have been claimed
-   * by a sendto interrupt serving a different thread).
+   * by a sendto event handler serving a different thread).
    */
 
 #if 0 /* We can't really support multiple senders on the same TCP socket */
@@ -708,10 +708,8 @@ static int sixlowpan_send_packet(FAR struct socket *psock,
 
           netdev_txnotify_dev(dev);
 
-          /* Wait for the send to complete or an error to occur:  NOTES: (1)
-           * net_lockedwait will also terminate if a signal is received, (2)
-           * interrupts may be disabled!  They will be re-enabled while the
-           * task sleeps and automatically re-enabled when the task restarts.
+          /* Wait for the send to complete or an error to occur.
+           * net_lockedwait will also terminate if a signal is received.
            */
 
           ninfo("Wait for send complete\n");
@@ -722,7 +720,7 @@ static int sixlowpan_send_packet(FAR struct socket *psock,
               sinfo.s_result = ret;
             }
 
-          /* Make sure that no further interrupts are processed */
+          /* Make sure that no further events are processed */
 
           tcp_callback_free(conn, sinfo.s_cb);
         }
diff --git a/net/usrsock/usrsock_conn.c b/net/usrsock/usrsock_conn.c
index 665733d36b..9d1b04c2fb 100644
--- a/net/usrsock/usrsock_conn.c
+++ b/net/usrsock/usrsock_conn.c
@@ -121,9 +121,7 @@ FAR struct usrsock_conn_s *usrsock_alloc(void)
 {
   FAR struct usrsock_conn_s *conn;
 
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   _usrsock_semtake(&g_free_sem);
   conn = (FAR struct usrsock_conn_s *)dq_remfirst(&g_free_usrsock_connections);
@@ -158,9 +156,7 @@ FAR struct usrsock_conn_s *usrsock_alloc(void)
 
 void usrsock_free(FAR struct usrsock_conn_s *conn)
 {
-  /* The free list is only accessed from user, non-interrupt level and
-   * is protected by a semaphore (that behaves like a mutex).
-   */
+  /* The free list is protected by a semaphore (that behaves like a mutex). */
 
   DEBUGASSERT(conn->crefs == 0);