We comment on the recent article of M.W. Evans, "Spin Connection Resonance in Gravitational General Relativity",  Acta Phys. Pol. B {38}, 2211 (2007). We point out that the equations underlying Evans' theory are highly problematic. Moreover, we demonstrate that the so-called ``spin connection resonance'', predicted by Evans, cannot be derived from the equation he used. We provide an exact solution of Evans' corresponding equation and show that it has definitely  no  resonance solutions.

PACS numbers: 03.50.Kk, 04.20.Jb, 04.50.+h