using System;

using System.Xml.Linq;

using System.Linq;

​

public class Program

{

    public static void Main()

    {

        var xml = @"

<root>

 <data name=""Carrier1"" xml:space=""preserve"">

    <value>Carrier1Val</value>

    <comment>Parameter to display Carrier 1</comment>

  </data>

  <data name=""Carrier2"" xml:space=""preserve"">

    <value>Carrier2Val</value> 

    <comment>Parameter to display Carrier 2</comment>

  </data>

  <data name=""Employee1"" xml:space=""preserve"">

    <value>Employee1Val</value>

  </data>

</root>";

        var doc = XElement.Parse(xml);

        var result = doc.Elements("data").Where(r => r.Element("comment")is not null).Count();

        result.Dump();

    }

}