  Jinwu Ye has shown that two flux quanta are attached in one layer while the
electron is in the other layer to form a mutually composite fermion (MCF). This
idea is based on an earlier idea that CF are formed by attaching two flux
quanta to one electron. We find that the formation of MCF is unphysical and it
can not be the basis of a new theory. Similarly, the CF are also unphysical
objects and their Lorentz invariance is missing.
