boot into safe mode and access regedit.
Navigate to the following registry key and see if there is an entry with "spybot delete c:\windows\system32\command.com ... or similar.
Code:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\RunOnce
and also check
Code:
HKEY_CURRENT_USER\SOFTWARE\Microsoft\Windows\CurrentVersion\RunOnce
delete all entries and reboot
Just had a system with 28440 hits which then returned the command.com error. After removing from local machine it still produced the same error until i also removed them from current user.
Cheers