| NO COMMENT LIMITED | Private company limited by shares | Dissolved |
| COMMENT LIMITED | Private company limited by shares | Live |
| Comment Allez-Vous Limited | Private company limited by shares | Live |
| GOOD COMMENT CONSULTANTS LIMITED | Private company limited by shares | Dissolved |
| GOLD COMMENT LIMITED | Private company limited by shares | Dissolved |
| CHINA COMMENT INT'L PUBLISHING HOUSE LIMITED | Private company limited by shares | Dissolved |
| COMMENTARY LIMITED -THE- | Private company limited by shares | Live |
| TIEN DAO BIBLE COMMENTARY COMPANY LIMITED | Company limited by guarantee | Live |
| LEGAL COMMENTS LIMITED | Private company limited by shares | Dissolved |