  Our result in cond-mat/0305147 that, instead of the conventional heat
fluctuation theorem (FT), a new FT holds for heat fluctuations for a Brownian
particle in a moving confining potential[Wang et al. 2002], was claimed to be
disproved in a very recent preprint by Narayan and Dhar, cond-mat/0307148. This
comment is meant to show that their assertion is not correct. The point is that
they formulate their FT differently than we do ours. Effectively, their FT
speaks about a physically irrelevant limiting case of our new FT. This implies
that the two \FT s are not in contradiction with each other. Furthermore, we
point out an incorrect assumption in their derivation.
