Handel\´s "quantum theory of

noise" (Q.T.) was developed in the above paper in an ambitious attempt to explain the ubiquity of

noise [1]-[3]. The theory has been used to derive the Hooge equation [4], which in turn has been used for many years now in analyses of experimental data (e.g., [5], [6]). The purpose of this comment is to point out serious flaws in Q.T. and to list recent empirical results which are not explained by the Hooge formula or any of its revisions.