diff --git a/apps/comment/migrations/0004_comment_old_id.py b/apps/comment/migrations/0004_comment_old_id.py
new file mode 100644
index 00000000..46dbb7d0
--- /dev/null
+++ b/apps/comment/migrations/0004_comment_old_id.py
@@ -0,0 +1,18 @@
+# Generated by Django 2.2.4 on 2019-10-29 12:58
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('comment', '0003_auto_20191015_0704'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='comment',
+            name='old_id',
+            field=models.IntegerField(blank=True, default=None, null=True),
+        ),
+    ]
diff --git a/apps/comment/models.py b/apps/comment/models.py
index 55c7802e..29021677 100644
--- a/apps/comment/models.py
+++ b/apps/comment/models.py
@@ -45,6 +45,8 @@ class Comment(ProjectBaseMixin):
     objects = CommentQuerySet.as_manager()
     country = models.ForeignKey(Country, verbose_name=_('Country'),
                                 on_delete=models.SET_NULL, null=True)
+    old_id = models.IntegerField(null=True, blank=True, default=None)
+
 
     class Meta:
         """Meta class"""
diff --git a/apps/comment/transfer_data.py b/apps/comment/transfer_data.py
new file mode 100644
index 00000000..d159a045
--- /dev/null
+++ b/apps/comment/transfer_data.py
@@ -0,0 +1,22 @@
+from django.db.models import F
+from pprint import pprint
+from transfer.models import Comments, Accounts, Establishments
+from transfer.serializers.comments import CommentSerializer
+
+
+def transfer_comments():
+    queryset = Comments.objects.filter(account__isnull=False, mark__isnull=False)\
+        .only("id", "comment", "mark", "locale", "establishment_id", "account_id")
+
+    serialized_data = CommentSerializer(data=list(queryset.values()), many=True)
+    if serialized_data.is_valid():
+        serialized_data.save()
+    else:
+        pprint(serialized_data.errors)
+
+
+data_types = {
+    "tmp": [
+        transfer_comments
+    ]
+}
\ No newline at end of file
diff --git a/apps/transfer/serializers/comments.py b/apps/transfer/serializers/comments.py
new file mode 100644
index 00000000..584370e6
--- /dev/null
+++ b/apps/transfer/serializers/comments.py
@@ -0,0 +1,64 @@
+from rest_framework import serializers
+from comment.models import Comment, User
+from establishment.models import Establishment
+
+
+class CommentSerializer(serializers.ModelSerializer):
+    id = serializers.IntegerField()
+    comment = serializers.CharField()
+    mark = serializers.DecimalField(max_digits=4, decimal_places=2)
+    locale = serializers.CharField()
+    account_id = serializers.IntegerField()
+    establishment_id = serializers.CharField()
+
+    class Meta:
+        model = Comment
+        fields = (
+            "id",
+            "comment",
+            "mark",
+            "locale",
+            "account_id",
+            "establishment_id"
+        )
+
+    def validate(self, data):
+        data = self.set_old_id(data)
+        data = self.set_text(data)
+        data = self.set_mark(data)
+        data = self.set_establishment(data)
+        data = self.set_account(data)
+        return data
+
+    def set_text(self, data):
+        data['text'] = data.pop('comment')
+        return data
+
+    def set_mark(self, data):
+        if data['mark'] < 0:
+            data['mark'] = data['mark'] * -1
+        return data
+
+    def set_account(self, data):
+        try:
+            data['account'] = User.objects.filter(old_id=data['account_id']).first()
+        except User.DoesNotExist as e:
+            raise ValueError(f"User account not found with {data}: {e}")
+
+        del(data['account_id'])
+
+        return data
+
+    def set_establishment(self, data):
+        try:
+            data['establishment'] = Establishment.objects.filter(old_id=data['account_id']).first()
+        except Establishment.DoesNotExist as e:
+            raise ValueError(f"Establishment not found with {data}: {e}")
+
+        del(data['establishment_id'])
+
+        return data
+
+    def set_old_id(self, data):
+        data['old_id'] = data.pop("id")
+        return data