Use of a vertical polarizer has been suggested to reduce the effects of surface reflection in the above-water measurements of marine reflectance. We suggest using a similar technique for airborne or spaceborne sensors when atmospheric scattering adds its own polarization signature to the upwelling radiance. Our own theoretical sensitivity study supports the recommendation of Fougnie et al. [Appl. Opt. 38, 3844 (1999)] (40-50 degrees vertical angle and azimuth angle near 135 degrees, polarizer parallel to the viewing plane) for above-water measurements. However, the optimal viewing directions (and the optimal orientation of the polarizer) change with altitude above the sea surface, solar angle, and atmospheric vertical optical structure. A polarization efficiency function is introduced, which shows the maximal possible polarization discrimination of the background radiation for an arbitrary altitude above the sea surface, viewing direction, and solar angle. Our comment is meant to encourage broader application of airborne and spaceborne polarization sensors in remote sensing of water and sea surface properties.