| COMFORT AIR COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT BUS COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT ART LIMITED | Private company limited by shares | Live |
| NEW COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT E&D COMPANY LIMITED | Private company limited by shares | Dissolved |
| ON COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT 99 LIMITED | Private company limited by shares | Dissolved |
| JOY & COMFORT LIMITED | Private company limited by shares | Live |
| TOP COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT WIN LIMITED | Private company limited by shares | Live |
| COMFORT WAY LIMITED | Private company limited by shares | Live |
| Comfort Pho Limited | Private company limited by shares | Live |
| ON COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT SUN LIMITED | Private company limited by shares | Live |
| TG COMFORT LIMITED | | Live |
| ACCEPT COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT AGENCY COMPANY LIMITED | Private company limited by shares | Dissolved |
| Century 21 Comfort Agency Limited | | Live |
| Century 21 Comfort Estate Agency Limited | Private company limited by shares | Live |
| COMFORT ALLIED LIMITED | Private company limited by shares | Live |
| COMFORT ALLIED LIMITED | Private company limited by shares | Live |
| COMFORT DRAGON ASIA LIMITED | Private company limited by shares | Live |
| ATLANTIC COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT BASE LIMITED | Private company limited by shares | Live |
| BEST COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT BOON LIMITED | Private company limited by shares | Dissolved |
| CALM COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT PHO CATERING LIMITED | Private company limited by shares | Live |
| COMFORT SUPPLY CHAIN LIMITED | Private company limited by shares | Live |
| CHINA COMFORT LIMITED | Private company limited by shares | Dissolved |
| CHINA COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT CHINA LIMITED | Private company limited by shares | Live |
| COMFORT CLASS LIMITED | Private company limited by shares | Dissolved |
| COMFORT SCM ( HK ) CO., LIMITED | | Live |
| COMFORT HEALTHCARE CO., LIMITED | Private company limited by shares | Live |
| COMFORT HOMETEXTILES CO., LIMITED | Private company limited by shares | Live |
| JINHUA COMFORT VEHICLE CO., LIMITED | Private company limited by shares | Live |
| COMFORT STOCK CO., LIMITED | Private company limited by shares | Dissolved |
| COMFORT COMPUTER SERVICE LIMITED | Private company limited by shares | Dissolved |
| Comfort and Cozy Limited | Private company limited by shares | Live |
| COMFORT CREATION LIMITED | Private company limited by shares | Dissolved |
| CREATURE COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| CREATURES OF COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT HORIZON DESIGN LIMITED | Private company limited by shares | Live |
| COMFORT DRUG COMPANY LIMITED | Private company limited by shares | Live |
| EASTERN COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT ELECTRIC APPLIANCES HOLDING LIMITED | Private company limited by shares | Dissolved |
| ELITE COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| COMFORT ENTERPRISES COMPANY LIMITED | Private company limited by shares | Live |
| EVER COMFORT LIMITED | Private company limited by shares | Live |
| EXCEL COMFORT ENTERPRISES LIMITED | Private company limited by shares | Live |
| EXCELLENT COMFORT LIMITED | Private company limited by shares | Dissolved |
| EXCELLENT COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT PLASTIC FACTORY LIMITED | Private company limited by shares | Live |
| COMFORT FINANCE LIMITED | Private company limited by shares | Dissolved |
| FORTUNATE COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT FURNITURE LIMITED | Private company limited by shares | Dissolved |
| GAIN COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT GAIN LIMITED | Private company limited by shares | Live |
| COMFORT GAIN INVESTMENT LIMITED | Private company limited by shares | Live |
| COMFORT GARDEN LIMITED | Private company limited by shares | Dissolved |
| GOLD COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT GOLD LIMITED | Private company limited by shares | Live |
| GOODNESS COMFORT LIMITED | Private company limited by shares | Live |
| HK COMFORT GROUP LIMITED | Private company limited by shares | Dissolved |
| COMFORT GROUP LIMITED | Private company limited by shares | Dissolved |
| comfort group Limited | Private company limited by shares | Live |
| COMFORT PHO (GROUP) LIMITED | Private company limited by shares | Live |
| ASIA COMFORT APPLIANCES GROUP LIMITED | Private company limited by shares | Dissolved |
| Creative Comfort Group Limited | Private company limited by shares | Live |
| COMFORT GROUP INVESTMENT LIMITED | Private company limited by shares | Live |
| HAPPINESS & COMFORT COMPANY LIMITED | Private company limited by shares | Live |
| HAPPY COMFORT LIMITED | Private company limited by shares | Live |
| HEALTH COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT HEALTH LIMITED | Private company limited by shares | Live |
| COMFORT ME HEALTH WEAR COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT HERO LIMITED | Private company limited by shares | Dissolved |
| HEROIC COMFORT LIMITED | Private company limited by shares | Live |
| Comfort Healthcare Holding Limited | Private company limited by shares | Live |
| COMFORT HOLIDAYS LIMITED | Private company limited by shares | Dissolved |
| COMFORT HOVEL LIMITED | Private company limited by shares | Dissolved |
| COMFORT IDEA LIMITED | Private company limited by shares | Live |
| Comfort Immigration Consultancy Limited | Private company limited by shares | Dissolved |
| COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Big Comfort Investment Limited | Private company limited by shares | Live |
| BUSINESS COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| MARK COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SMART INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Comfort Zone Investment Immigration Limited | Private company limited by shares | Live |
| COMFORT INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| COMFORT INVESTMENTS LIMITED | Private company limited by shares | Live |
| COMFORT YIELD INVESTMENTS LIMITED | Private company limited by shares | Live |
| COMFORT KNITTING FACTORY LIMITED | Private company limited by shares | Dissolved |
| GOLD COMFORT KNITTING COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT LAKE LIMITED | Private company limited by shares | Dissolved |
| COMFORT LAUNDRY COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT LINKAGE LIMITED | Private company limited by shares | Live |