Cannot remove ‘comments’ menu item

Hi Guys,

I am trying to remove the Comments menu from the admin panel but no matter what I do it stays put. All the other menu items can be removed, just not the comments one. Below is my code:

global $menu, $submenu, $user_ID;
$the_user = new WP_User($user_ID);
reset($menu); $page = key($menu);

/*Get Menu Item*/
while (('Comments' != $menu[$page][0]) && next($menu)) {
		$page = key($menu);
}

/*Unset Menu Item*/
if ('Comments' == $menu[$page][0]) {
	unset($menu[$page]);
}
reset($menu); $page = key($menu);