Take a look in the themes comments.php file and you will see a line where the comments area is called in using:
<?php comment_form(); ?>
In some cases I found it was contained within a conditional like this:
if ( comments_open() ) comment_form();
You can replace it with the following code, injecting in any modifications to the fields as you need:
if ( comments_open() ) { ?>
<?php $comment_args = array( 'title_reply'=>'Leave a reply',
'fields' => apply_filters( 'comment_form_default_fields', array(
'author' =>
'<div class="row">
<div class="large-4 columns comment-form-author">' .
'<input id="author"
name="author" type="text" value="' . esc_attr( $commenter['comment_author'] ) .
'" size="30"' . $aria_req . ' placeholder="Name*" />
</div>',
'email' =>
'<div class="large-4 columns comment-form-email">' .
'<input id="email" name="email" type="text"
value="' . esc_attr( $commenter['comment_author_email'] ) .
'" size="30"' . $aria_req . ' placeholder="Email*" />
</div>',
'url' =>
'<div
class="large-4 columns comment-form-url">' .
'<input id="url" name="url" type="text" value="' . esc_attr( $commenter['comment_author_url'] ) .
'" size="30"
placeholder="Website" />
</div>
</div>', )
),
'comment_field' => '<div>' .
'<textarea id="comment" name="comment" cols="45" rows="8" aria-required="true" placeholder="Comment*"
></textarea>' .
'</div>',
'comment_notes_after' => '',
);
comment_form($comment_args); ?>
<?php } ?>