Both are grammatically correct. Typically 'any' goes with non-count nouns or plural count nouns (i.e., 'any comments'), although there are exceptions.

Dear Cander

If the speaker is pessimistic, and really don't expect 'any comment' at all,

:-)

then he can ask "Do you have any comment" meaning "Do you have a comment/even a single comment?"

If he is optimistic, and expect a lot, he can ask "Do you have any comments?"

Any comments is the grammatically correct form.

For a detailed explanation, see

http://www.pearsonlongman.com/ae/azar/grammar_ex/message_board/archive/articles/00294.html

Narayanan

I agree that both are grammatically correct.

I think that using "comment" would more imply that you are looking for a single feedback reply, even if it is a coordinated reply from a group.

"Comments" more implies multiple replies from several people, not necessarily coordinated with each other.

But I think that most native speakers would not see anything wrong with using either word in either context.

Actually, if you expect only one or will accept only one comment, the best thing to say is

"Do you have 'a' comment?"

Narayanan

"Any" refers to one or some of a thing or number of things, no matter how much or how many. So to say 'any comment' or 'any comments' is right.

- Grammar

A well-written document gets to the point (quickly, eciently, and free of superuous words). Avoid meaningless parenthetical phrases, adverbs and adjectives. Keep the language simple. Verb mutilation is one of the major causes of wordiness

Verbs example:

The verb to do and particularly the participle done are prime examples of verbiage. For example, phrases like experiments were done, or the measurement was done shift the focus away from the data. At 50 ◦C the solvent evaporated is preferable to the measurement was made at 50 ◦C... The following sentence: When using the infrared camera, the calibration was done between −20 ◦C to 120 ◦C is better expressed by removing the participle done: The infrared camera was calibrated between −20 ◦C to 120 ◦C. Try, use, perform and make are other verbs that often hide the active verb. For example, rather than stating a needle valve was used to regulate pressure, write a needle valve regulated pressure. The action worth mentioning is regulating pressure, not using a needle valve.

Reference: Writing a Scientific Paper: From Clutter to Clarity