Need Help with PHP for a Contact Me page

[aratyr]

Here is the HTML for the contact-me form:

<div class="comments">

<form action="mailto:firsed@yahoo.com" method="POST" enctype="multipart/form-data">
<font color="#ffffff">SUBMIT YOUR COMMENTS</font>
<font color="d2d2ff">
<p>Name:  <input type="text" name="name" id="name" size="50" /></p>
<p>Email:   <input type="text" name="email" id="email" size="50" /></p>
<p>Comments: <br /><textarea name="comments" id="comments" cols="40" rows="6"></textarea></p>
<input type="submit" value="submit" />
</font>
</form>

</div>

What needs to be in the PHP file, and where do I call the PHP file in the HTML file?
Thanks for any help you can render!