Individual files have the filename format J1N8726-xx.doc, where xx is a two-digit number (format: %02d). I do not think there is a correlation between the countries and the number, so here is a cheat sheet,
The way the list works is that if you are interested in the comments sent by the Indian national body (IN), then the file you need to read is J1N8726-06.doc.
This includes both P and O members bodies, though there are several countries that are missing from the list. See also the official list of the countries that are members of JTC 1/SC 34. Apart from this group of countries (that is, members of JTC 1/SC 34), there is a group of countries which are member of JTC 1 (something like a general group). Here is the official list of the member countries of JTC 1. In each committee there are Participating countries (P-countries) and Observer countries (O-countries). In the voting process, the votes of the P-countries matters more than the O-countries. In addition, there appears to be a significance between a vote of a country that is in the JTC 1/SC 34 group, a country in the JTC 1 group and other countries. I am not sure what are the exact details, though you may delve into the procedural documentation of JTC 1 (PDF, 185 pages). You might find some help at the Wikipedia OOXML page, if you ignore the editing quarrels. The section about the ISO process is mainly contributed by Alex Brown, who is one of the people responsible for the British side in JTC 1/SC 34. He also made a blog post on the next steps in the ISO process.
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