| DP COMFORT TRADE LIMITED | Private company limited by shares | Dissolved |
| COMFORT TRADE LIMITED | Private company limited by shares | Live |
| COMFORT TRADING LIMITED | Private company limited by shares | Live |
| Comfort Pho Trading Limited | Private company limited by shares | Live |
| COMFORT YARN TRADING COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT ZONE TRADING LIMITED | Private company limited by shares | Dissolved |
| True Comfort Nursing Consultancy Limited | | Live |
| ULTIMATE COMFORT LIMITED | Private company limited by shares | Live |
| VAST COMFORT LIMITED | Private company limited by shares | Live |
| WEALTH COMFORT LIMITED | | Live |
| COMFORT WELL LIMITED | Private company limited by shares | Live |
| WELL COMFORT PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| WISE COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT YEAR LIMITED | Private company limited by shares | Dissolved |
| COMFORT YEAR LIMITED | Private company limited by shares | Live Commenced dormancy on 03-May-2012 |
| COMFORT YIELD LIMITED | Private company limited by shares | Dissolved |
| YORK COMFORT LIMITED | Private company limited by shares | Dissolved |
| Comfort Yuen Company Limited | Private company limited by shares | Live |
| COMFORT ZONE LIMITED | Private company limited by shares | Dissolved |
| COMFORT ZONE LIMITED | Private company limited by shares | Dissolved |
| COMFORT ZONE LIMITED | Private company limited by shares | Live |
| OUT OF COMFORT ZONE LIMITED | | Live |
| COMFORTA FURNITURE LIMITED | Private company limited by shares | Live |
| Comfortable Limited | Private company limited by shares | Live |
| HAPPY COMFORTABLE LIMITED | Private company limited by shares | Live |
| COMFORTEC (HONGKONG) CO., LIMITED | Private company limited by shares | Live |
| COMFORTER APPAREL FOOTWEAR MANUFACTURERS LIMITED | Private company limited by shares | Dissolved |
| COMFORTER ENGINEERING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Comforter Electronics (HK) Limited | Private company limited by shares | Live |
| NANO DOWNTECH COMFORTERS LIMITED | Private company limited by shares | Live |
| COMFORTEX COMPANY LIMITED | Private company limited by shares | Live |
| Comfort&Health Homeware Co., Limited | Private company limited by shares | Live |
| COMFORTHOME GROUP LIMITED | Private company limited by shares | Live |
| Comfortism Limited | Private company limited by shares | Live |
| COMFORTLAND LIMITED | Private company limited by shares | Live |
| Comfortland HK Company Limited | Private company limited by shares | Live |
| COMFORTLAND 1 LIMITED | | Live |
| COMFORTLAND 2 LIMITED | | Live |
| COMFORTLAND 3 LIMITED | | Live |
| COMFORTLAND 4 LIMITED | | Live |
| COMFORTLAND DREAM LIMITED | | Live |
| EAST COMFORTLAND INTERNATIONAL CO., LIMITED | Private company limited by shares | Live |
| COMFORT-LORD INVESTMENT HONG KONG LIMITED | Private company limited by shares | Dissolved |
| COMFORTRADE INTERNATIONAL CORPORATION LIMITED | Private company limited by shares | Live |
| CREATURE COMFORTS CARE LIMITED | Private company limited by shares | Live |
| CREATURE COMFORTS GROUP LIMITED | Private company limited by shares | Live |
| COMFORTSCIENCE COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORTSECURITY INTELLIGENT TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| ComfortShield Group Limited | Private company limited by shares | Live |
| COMFORTSLEEP BEDDING (HONG KONG) COMPANY LIMITED | Private company limited by shares | Dissolved |
| Comfort-Spot Limited | Private company limited by shares | Live |
| COMFORTTI TRADING LIMITED | Private company limited by shares | Live |
| COMFORTUNE ASIA LIMITED | Private company limited by shares | Live |
| Comfortune Co., Limited | Private company limited by shares | Live |
| Hong Kong Comfortune Investment Co., Limited | Private company limited by shares | Live |
| COMFORTUNE INTERNATIONAL (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| COMFORTUNE TRADING LIMITED | Private company limited by shares | Dissolved |
| COMFORTWAY INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| GENERAL FAR EASTERN TRADING COMFPANY LIMITED | Private company limited by shares | Dissolved |
| COMFREIGHT COMPANY LIMITED | Private company limited by shares | Live |
| COMFRISH LIMITED | Private company limited by shares | Dissolved |
| COMFUL LIMITED | Private company limited by shares | Dissolved |
| COMFULL SHOES MFG CO., LIMITED | Private company limited by shares | Dissolved |
| BIO COMFY COMPANY LIMITED | Private company limited by shares | Live |
| Comfy 2 Beauty Limited | Private company limited by shares | Live |
| COMFY HEALTHCARE LIMITED | Private company limited by shares | Dissolved |
| COMFY INVESTMENTS LIMITED | Private company limited by shares | Live |
| Comfy Zone Limited | Private company limited by shares | Live |
| Comfymore Company Limited | Private company limited by shares | Live |
| COMFYTOUCH LIMITED | Private company limited by shares | Live |