function plt_hide_disable_comments_menus() {
//Hide the "Tools → Delete Comments" menu.
remove_submenu_page('tools.php', 'disable_comments_tools');
//Hide the "Settings → Disable Comments" menu.
remove_submenu_page('options-general.php', 'disable_comments_settings');
}
add_action('admin_menu', 'plt_hide_disable_comments_menus', 11);