Coldfusion - Comma delimiter with comma inside value

I am building a list using SQL data and I am trying to make each value of the list as: 'value1',value2','value,4' and so on. My problem is that I am using this code:

(
    SELECT COUNT(ns.ticket)
    FROM ns_trade ns
    WHERE ns.[login]=mt.[login]
        AND 
        <cfif qGetCommentsAccounting.recordCount gt 0> 
            ns.COMMENT IN ('#listChangeDelims(qGetCommentsAccounting.list_comments, "','")#')
        <cfelse>
            1=2
        </cfif>
)as no_of_tickets_accounting

which is works perfect EXCEPT when my value has comma inside like 'value,4'. Any suggestions how to solve that?

via Chebli Mohamed