Comment on ``Water bath calorimetric study of excess heat generation in resonant transfer plasmas'' [J. Appl. Phys. 96, 3095 (2004)]
We show that Phillips et al. [J. Appl. Phys. 96, 3095 (2004)] have not made convincing calorimetric tests of the model of energy generation by Mills et al. [Int. J. Hydrogen Energy 25, 1171 (2000)]. In addition, we contend that the other experiments discussed by Phillips et al. are misinterpreted as providing support for the energy generation model.