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<?php

function ccd_remove_comment_menus() {
  remove_menu_page( 'edit-comments.php' );
}
add_action( 'admin_menu', 'ccd_remove_comment_menus' );

function ccd_remove_comment_support() {
  remove_post_type_support( 'post', 'comments' );
  remove_post_type_support( 'page', 'comments' );
}
add_action( 'init', 'ccd_remove_comment_support', 100 );

function ccd_remove_admin_bar_comments() {
  global $wp_admin_bar;
  $wp_admin_bar->remove_menu( 'comments' );
}
add_action( 'wp_before_admin_bar_render', 'ccd_remove_admin_bar_comments' );

?>