Comment on "Scattering Theory Derivation of a 3D Acoustic Cloaking   Shell"
  In a recent Letter, Cummer et al. give a description of material parameters for acoustic wave propagation giving rise to a 3D spherical cloak, and verify the cloaking phenomenon on the level of scattering coefficients. A similar configuration has been given by Chen and Chan. In this Comment, we show that these theoretical constructions follow directly from our earlier work http://arxiv.org/abs/math/0611185 on full wave analysis of cloaking for the Helmholtz equation with respect to Riemannian metrics. Furthermore, the analysis there covers the case of acoustically radiating objects being enclosed in the cloaked region. 
Allan Greenleaf, Yaroslav Kurylev, Matti Lassas and Gunther Uhlmann