Understanding Is Done Early: A Depth Division of Labor in Large Language Models and Its Use for Unbounded-Context Memory Researchers introduced CoMem (Comprehension Memory), a method that leverages the depth division of labor in large language models to enable unbounded-context memory. In evaluations, CoMem achieved 97.05 on RULER and 38.27 on LoCoMo, outperforming full-context KV-Direct's 34.59, and on an NVIDIA H20 at 128k context, it used 18.26 GB instead of 89.36 GB with a 7.83x prefill speedup. arXiv:2607.28263v1 Announce Type: new Abstract: Transformer depth is not used uniformly: lower and middle layers build semantic representations, while upper layers increasingly specialize them for prediction. We turn this division of labor into CoMem Comprehension Memory , which writes each context chunk only through an intermediate layer, retrieves a fixed number of cached residual states, and recomputes the query-conditioned upper layers over the resulting pack. For a fixed retrieval budget, model-side read compute and memory are independent of stored-context length. We evaluate a continued-trained Qwen3-8B base LM under a unified chat-template-free protocol. The backbone is frozen; the flagship trains only a rank-32 self-distillation LoRA on plain PG19, and we report an adapter-free arm separately. CoMem reaches 97.05 on RULER and 38.27 on LoCoMo versus 34.59 for full-context KV-Direct; the dialogue-memory advantage survives conversation-cluster resampling and an independent judge. Results on additional long-context and long-document tasks expose both the benefits of bounded retrieval and its in-window compression tax. Controlled depth sweeps show that deeper caching lowers per-query recomputation but incurs a fidelity loss that self-distillation substantially repairs. In a separate adapter-free efficiency control on an NVIDIA H20 at 128k, CoMem uses 18.26 GB rather than 89.36 GB and achieves a 7.83x prefill speedup. These results show that long-context memory can be organized along the layer axis, not only the token axis.