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#Comments ##Remove all existing comments

DELETE FROM `wp_comments`
WHERE comment_approved = '0'
OR comment_approved = 'post-trashed'
OR comment_approved = 'spam';

##Turn off comments on all old posts Switching off comments in Settings->Discussion, is only for new posts

UPDATE wp_posts SET comment_status='closed' WHERE post_status = 'publish' AND post_type = 'post';
UPDATE wp_posts SET comment_status='closed' WHERE post_status = 'publish' AND post_type = 'page';
UPDATE wp_posts SET ping_status='closed' WHERE post_status = 'publish' AND post_type = 'post';
UPDATE wp_posts SET ping_status='closed' WHERE post_status = 'publish' AND post_type = 'page';