Many blogs/forums suggest to permanently disable comments to :

Open index.php and remove this line:
<span><?php comments_popup_link('? No Comments', '? 1 Comment', '? % Comments'); ?></span>

Then open single.php and remove this line:
<?php comments_template(); ?>

Finally, open archive.php and remove this line:
<?php comments_popup_link('No Comments', '1 Comment', '% Comments'); ?>

But Atahualpa 3 does not have those lines in the files.

Suggestions?

Go to ATO>Edit POST/PAGE INFO ITEMS and check way down at the bottom in the Footer boxes. You can take out the comment links there. This is of course after turning off allow comments in the WordPress settings.

Thanks. That did it.