Summary. Recently, Benzi and Szyld have published an important paper [1] concerning the existence and uniqueness of splittings for singular matrices. However, the assertion in Theorem 3.9 on the inheriting property of P-regular splitting for singular symmetric positive semidefinite matrices seems to be incorrect. As a complement of paper [1], in this short note we point out that if a matrix T is resulted from a P-regular splitting of a symmetric positive semidefinite matrix A, then splittings induced by T are not all P-regular.