Hello,
Maruko, I'm not sure what "ur" point was - the orignal poster was asking about the use of the comma, not "Co. Ltd."
Many American style guides advocate for dropping the comma, but others will say that if the company uses it, then you should use their format. My own company has the comma between the main part of the name and the Inc. I think it was more common in year past to alway shave it. I see Apple does not. Microsoft and IBM don't see to even have the Inc. shown on their Web pages. The main point, I guess, is that it's up to the company, and then when you refer to it, you should do your best to use it the same way they do.