SELECT
	ORDER_NO AS OD_NO
	, SLIP_COMMENT AS COMMENT
	, SUM(LENGTH(SLIP_COMMENT) - LENGTH(REPLACE(SLIP_COMMENT, ',', ''))) + 1 AS CNT
FROM
	ORDERS
GROUP BY
    ORDER_NO
    , SLIP_COMMENT
ORDER BY
	CNT DESC
	, OD_NO DESC
;