  Recently Deyo et al. [\prb {\bf 106}, 104502 (2022)] suggested that the
surface resistance $R_s(H_0)$ of a superconductor under strong electromagnetic
field can be affected by field-induced quasiparticle bound states at the
surface. This Comment shows that the existence of such bound states and their
contribution to $R_s$ are not substantiated and the phenomenological models of
Ref. \cite{corn} give incorrect field and temperature dependencies of
$R_s(T,H_0)$.
