Thank you for the opportunity to review this manuscript.

William Hinton and colleagues conducted a retrospective cohort study using a prevalent new-user design based on data from the Oxford–Royal College of General Practitioners Research and Surveillance Centre primary care sentinel network.

The investigators constructed two cohorts with 1:1 propensity score matching, comparing patients receiving combination therapy with SGLT2is and GLP-1 RAs to those receiving monotherapy (either SGLT2is or GLP-1 RAs).

The study aimed to estimate the adjusted mean differences in the absolute change in eGFR from baseline to 1- and 2-year follow-up between the combination therapy group and the monotherapy groups.

Overall, I consider the study design appropriate and the presentation of the results clear and well organized. My only suggestion concerns the imbalance in HbA1c levels between the groups in the two analyses (pages 12 and 14).

Since HbA1c was not fully balanced after matching, it would be helpful to know whether the authors conducted a subgroup analysis stratified by HbA1c levels to assess whether the observed results might have been influenced by differences in glycemic control.

The authors have adequately addressed and clarified all of my concerns. I have no further suggestions. Thank you.