Comercial Futebol Clube (SP), commonly referred to as Comercial de Ribeirão Preto or simply as Comercial, is a professional association football club based in the city of Ribeirão Preto, São Paulo, Brazil. The team participates in the Campeonato Paulista Série A2, the second tier of the São Paulo state football league. The club's home colours are white and black and the team mascot is a lion.