The purpose of this study is to explore ways that enhance the impact of peer feedback activities by analyzing the acceptance of feedback opinion types. This study categorized feedback opinions provided by peer students in rewriting and tried to find out the concrete aspects of the feedbacks acceptance. For this purpose, 40 students in the 11th grade were asked to write first drafts, give feedback opinions and make amended drafts. With the total of 384 peer feedback comments, selfassessment forms were filled out to find how they were accepted. As a result 262 peer feedback comments were found to be accepted accounting for 68.23%. There were higher percentages of acceptance in part, creative conversions, and autonomous alternatives rather than acceptance in full. Regarding detailed types with characteristics, areas and degrees, there was more acceptances in friendly feedbacks than critical ones. In addition,it is found that more acceptance is made in expression areas than content and structure areas. Futher, comment and alternative suggestion feedbacks were highly accepted in comparison with error pointing out feedbacks. Having traced feedbacks of acceptance aspects and causes by type, it is likely that a degree of acceptance of feedback comments can be raised by following measures. First, for those who accept feedbacks,motivation to write better, open mind to peer opinions and resolution to rewrite drastically and positively when necessary is requested. Second,for those who give feedbacks, increased abilities with prerequisite and systematic training are necessary.