****** COM Community
****** COM Commercial (Internet top level domain)
****** COM Cost of Money (finance) 貸款利息
****** COM Customer's Own Material 客戶件
****** COM Commercial
****** COM Change of Mission 改派使團
****** COM Common
****** COM Communications
****** COM College of Communication (Boston University) 傳播學院
****** COM Command (File Name Extension)
****** COM College of Medicine 醫學院
****** COM Center Of Mass質心
****** COM Committee of Management 管委會
****** COM Customer Operations Manager客戶業務經理
****** COM Committee
****** COM Common Object Model公***對象模型
****** COM Chief of Mission 執行官
****** COM Chief Of Maintenance給養部門首長
****** COM Comedy Central (cable network)喜劇中心
****** COM Comedy
****** COM Comoros (ISO Country code)
****** COM Component Object Model (Microsoft)
****** COM Chain of Memories (Kingdom Hearts video game)
****** COM Commission On Ministry
****** COM commander (US DoD)
****** COM Clinical Operations Manager
****** COM Communicate
****** COM Cost Of Manufacture
****** COM Council on Ministries
****** COM Center for Optics Manufacturing
****** COM Consequence Management
****** COM College of Marin
****** COM Cabinet of Ministers
****** COM Commodore
****** COM College of the Mainland (Texas City, Texas)
****** COM Captain of Marines
****** COM Contamination Monitor
****** COM Comma
****** COM Creepy Old Man
****** COM Colloidal Organic Matter
****** COM College of Osteopathic Medicine
****** COM Computer Output Microfiche
****** COM Continuous Opacity Monitor (environment)
****** COM Chronic Otitis Media
****** COM Count on Me
****** COM Commutator (part of an electric motor)
***** COM Comite Olimpico Mexicano (Mexican olympic participation agency)
***** COM Campers on Mission
**** COM Company Operations Manual
**** COM Council of Mages (game)
**** COM Continuation Of Message (ATMF)
**** COM Component Oriented Middleware
**** COM Component Object Module
**** COM Crown of Might (game)
**** COM Corporal of Marines
*** COM Colonel of Marines
*** COM Círculo de Oficiales de Mar (Argentina)
*** COM Council On Ministry (United Methodist Church)
*** COM Commissioned Officers Mess
*** COM Coal-Oil Mixture
*** COM Commodity Options Market
*** COM Collection Operations Management
*** COM Computer Operations Manual
*** COM Central Office Module
*** COM Coupling-Of-Mode
*** COM Commission on Overseas Mission
*** COM Cockpit Operating Manual
*** COM Character-Oriented Message
*** COM Conventiei Organizatiilor de Media (Romanian)
*** COM Cowl of Mortality (gaming)
*** COM Change Order Master
*** COM Commissary Operating Manual
*** COM Country of Origin Minimum Check (city/airport code)
** CoM Church of Miho (Megatokyo religion)
** COM Customer's Own Merchandise
** COM Crystallographic Orientation Matrix
** COM Client-Owned Material
** COM Computer-Output Microfilm/Microform
* COM Contrat d'Objectifs et de Moyens (French: Contract Objectives and Means)
* COM Centre d'Océanologie de Marseille (French: Oceanology Center of Marseilles; Marseilles, France)
* COM Collectivité d'Outre-Mer (French: Overseas Communities)