| LONG COMFORT LIMITED | Private company limited by shares | Live |
| LUCKY COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SLIPPERS MANUFACTORY LIMITED | Private company limited by shares | Live |
| COMFORT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| COMFORT MARK LIMITED | Private company limited by shares | Dissolved |
| COMFORT MARK LIMITED | Private company limited by shares | Live |
| MASS COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT METAL WORKS LIMITED | Private company limited by shares | Dissolved |
| MIGHTY COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| MORNING COMFORT LIMITED | Private company limited by shares | Dissolved |
| OPULENT COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT PLACE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT PLAN COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT PRAISE LIMITED | Private company limited by shares | Live |
| PRAISE COMFORT LIMITED | Private company limited by shares | Live |
| PRECISION COMFORT LIMITED | Private company limited by shares | Live |
| PRIZE COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| COMFORT PROPERTIES LIMITED | Private company limited by shares | Live |
| PERM COMFORT PROPERTIES LIMITED | Private company limited by shares | Live |
| COMFORT ZONE PROPERTIES LIMITED | Private company limited by shares | Live |
| PROUDEST COMFORT LIMITED | Private company limited by shares | Live |
| Comfort Pho Retail Limited | Private company limited by shares | Live |
| RICH COMFORT LIMITED | Private company limited by shares | Dissolved |
| RICH COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT RICH ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| COMFORT ROLL LIMITED | Private company limited by shares | Live |
| Royal Comfort Limited | Private company limited by shares | Live |
| Scandik Comfort Limited | | Live |
| COMFORT SERVICE COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT SHIPPING LIMITED | Private company limited by shares | Dissolved |
| COMFORT SHIPPING LIMITED | Private company limited by shares | Dissolved |
| New Comfort Shipping Company Limited | Private company limited by shares | Live |
| GALAXY COMFORT SHOES COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT SHOES MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SIGHT COMFORT LIMITED | Private company limited by shares | Dissolved |
| SILVER COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| SKAN COMFORT LIMITED | Private company limited by shares | Dissolved |
| SKYVIEW COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT SMART ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| COMFORT & SMOOTH LIMITED | Private company limited by shares | Dissolved |
| COMFORT SOLUTION LIMITED | Private company limited by shares | Live |
| SOUTHERN COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| SOUTHERN COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SPIRIT LIMITED | Private company limited by shares | Live |
| STAR COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT STAR FOOTWEAR LIMITED | Private company limited by shares | Live |
| STAR COMFORT INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| COMFORT STRAND LIMITED | Private company limited by shares | Dissolved |
| SUCCESS COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SUNNY LIMITED | Private company limited by shares | Live |
| SUNRISE COMFORT LIMITED | Private company limited by shares | Live |
| SUPER COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| COMFORT TECHNOLOGY (ASIA) LIMITED | Private company limited by shares | Live |
| COMFORT ASIAN TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| COMFORT E.P. TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| COMFORT TIME LIMITED | Private company limited by shares | Live |
| 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 |