| Comfort, MN (Township) |
| Comfrey, MN (City) |
| Comins Township, MI (Township) |
| Commerce, CA (City) |
| Commerce, CO (City) |
| Commerce, OK (City) |
| Commerce, GA (City) |
| Commerce, MO (Village) |
| Commerce, TX (City) |
| Commerce Township, MI (Township) |
| Commercial Point, OH (Village) |
| Commercial Township, NJ (Township) |
| Commonwealth Town, WI (Town) |
| Como, SD (Township) |
| Como, TX (Town) |
