  We prove that an auxiliary two-point boundary value problem presented in V.
L. Kharitonov, Lyapunov matrices for a class of time delay systems, Systems &
Control Letters 55 (2006) 610-617 has linearly dependent boundary conditions,
and consequently a unique solution does not exist. Therefore, the two-point
boundary value problem presented therein fails to be a basis for constructing
Lyapunov matrices for the class of time delay systems investigated.
