I have reviewed this document as part of the Operational directorate's ongoing
effort to review all IETF documents being processed by the IESG.  These
comments were written with the intent of improving the operational aspects of
the IETF drafts per guidelines in RFC5706 .
Comments that are not addressed in last call may be included
in AD reviews during the IESG review.  Document editors and WG chairs should
treat these comments just like any other last call comments.

Summary:
This is a bis document for specifying data format for basic security services - signing, message authentication, encryption for data in Constrained Binary Object Representation(CBOR).
This document describes data structures and processes in detail, with minor updates to  RFC8152 along with separation of algorithms in a companion draft. In combination with a companion document on algorithms, it obsoletes RFC 8152.  
I found this draft well written and cleaned up for easy mapping from prose to CDDL. Appendix with consolidate CDDL for COSE would be additionally helpful instead of the CDDL that is spread out through the document.
This draft does not introduce any operational or management concerns from RFC 8152.