2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/118349In this comment, I point out to several mathematical mistakes in the above-referenced letter.4 pages, no figures. Will be submitted to Phys. Lett. AOpticsComment on ``Theory of nonlinear ac responses of inhomogeneous two-component composite films'' [Phys. Lett. A 357, 475 (2006)]text