Here's a few low comment giveaways I found ending today....
Ms. Butterworths (2 prizes - 27 comments = 14 entrants or less per prize)
Casper Babypants This is Fun CD (42 comments)
Flannery Brothers - The New Explorers CD (37 comments)
You can find more low entry giveaways at The Thrifty Things Low Entry Link Up and Helping Mommy's Win.
*I received extra entries from giveaways marked with a star for posting about them.