Hello,
I like to share my experience about comment posting and its benefits to SEO. Before 1 months i just started comment posting and used my targeted keywords as a anchor text. i didn't go for other link building techniques for that keyword. and today that keyword is on 1st page in google.
Conclusion is : comment posting have some weight as it help to boost the ranking.
comment of experienced SEO are appreciated.

I agree with it. I have also heard that it helps and then it doesn't helps. But in my case too it has helped a lot.

Jignesh here is a nice list though you might like to try it out.

http://courtneytuttle.com/blogs-that-follow/

thanks for the list, here is another list for the same http://www.bumpzee.com/no-nofollow/blogs/

cheers