clearly and comprehensively set out any changes you have made to the draft plan (including those as a result of the comments you have received) and the reasons for making them
nodi’n glir ac yn llawn unrhyw newidiadau yr ydych wedi’u gwneud i’r cynllun drafft (gan gynnwys yn sgil y sylwadau a ddaeth i law) a’r rhesymau dros eu gwneud