  In Phys. Rev. Lett. 84, 1760 (2000) A.O.Gogolin has challenged the
established point of view that Mott's law for the dynamical conductivity of a 1
dimensional insulator is correct. We present the result of a numerical solution
of Berezinskii's recursion relations that demonstrate unambigously that the
earlier solutions are indeed valid in contrast to Gogolin's claim.
