The study seems to have an important aim since there are very few available studies linking diabetes to hypothyroidism globally and no studies regarding their association in Saudi Arabia in spite of their huge disease burden. The title of the study is clear and aligns perfectly with the aim of the study, the author described how this aim will be achieved through a hospital based case-control study using multivariate logistic regression which is valid considering diabetes and hypothyroidism are 2 independent variables. The references seem to be written properly though many of them are very outdated (1967, 1981, 1984, 1985). In the introduction section, the author mentioned the prevalence of diabetes and its local burden in Saudi Arabia, but he did not mention hypothyroidism's global prevalence or its importance in the local community. In line 9, the author mentioned the acute complications of diabetes type 2 to be hypoglycemic coma and diabetic ketoacidosis (DKA) only without mentioning hyperosmolar hyperglycemic non ketotic coma which is more common in type 2 diabetic patients than DKA. Definitions of both diabetes and hypothyroidism were not mentioned. Diagnostic criteria of hypothyroidism that were used in the study were not mentioned. The research question is clear and appropriately addressed in the study. Sampling technique is valid and any drugs or conditions that could interfere with the results of the study were excluded. The sample size was selected appropriately. The methods of the study seem valid though gathering the data from hospital records only might have its limitations which were mentioned in the study. The results section is clear, statistically significant results were clearly defined. The discussion section showed interpretation of the results with some supporting referenced studies. There is some repetition in the discussion section. Limitations of being a retrospective study among other limitations were mentioned. The conclusions answers the aim of the study, future research was recommended to support the results of the study and overcome its limitations.