Sorry for the late answer:
go to administrator/components/com_comment/admin.comment.php
find at the beggining:
// check access permissions (only superadmins & admins)
$acl =& JFactory::getACL();
$user =& JFactory::getUser();
if ( !( $acl->acl_check('administration', 'config', 'users', $user->usertype) )
|| $acl->acl_check('administration', 'edit', 'users', $user->usertype, 'components', 'com_comment') ) {
// global $mainframe;
// $mainframe->redirect( 'index2.php', _NOT_AUTH );
}
And uncomment the last 2 lines. This will allow only super admin access to the component.