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Recently, H{\o}ye, Brevik, Ellingsen and Aarseth (quant-ph/0703174) claimedthat the use of the Drude dielectric function leads to zero Casimir entropy atzero temperature in accordance with Nernst's theorem. We demonstrate that theirproof is not applicable to metals with perfect crystal lattices having noimpurities. Thus there is no any contradiction with previous results in theliterature proving that the Drude dielectric function violates the Nernsttheorem for the Casimir entropy in the case of perfect crystal lattices. Wealso indicate mistakes in the coefficients of their asymptotic expressions formetals with impurities.Comment: 6 page

Comment on “Analytical and numerical verification of the Nernst theorem for metals”