<?php
//l - latest
$latest_posts = $wpdb->get_results("
SELECT `comment_count`,`ID`,`post_title`
FROM $wpdb->posts WHERE `post_type`= 'post'
AND `post_status` = 'publish'
ORDER BY `post_date` DESC LIMIT 10");

foreach ($latest_posts as $l_post)
{
if ($l_post->comment_count != 0)
{ ?>
<li>
<a href="<?php echo get_permalink($l_post->ID); ?>"
title="<?php echo $l_post->post_title ?>">
<?php echo $l_post->post_title ?>
</a>
</li>
<?php }
}
?>