Fig 1 does not illustrate anything clearly.

There are some grammatical and conceptual errors exist in the paper. Authors are suggested to check and correct them. Some of them may be exemplified such as; o The voltages at the entrance input of the matrix converter are defined by:

Now if you consider all the switches, all phases, we obtain 83 = 64 possible combinations [9] with 27 are presented in Table .2

and so on.
The 3.2. subsection should be extended to introduce and to conclude on proposed control

algorithm. Total harmonic distortion ratios of line current are seem quite higher than standard values. Furthermore, authors are suggested to analyse harmonics up to 50th order at least. This situation can be compared with switching frequency and modulation index values of control algorithm. In its current state, manuscript lacks of discussion and conclusion parts. It is not easy to understand what the contribution of this study is and what the novelty is. Authors should expand 5th and 6th section in order to emphasize the contribution of the study.