A numerical model of three-dimensional impact fragmentation produces a
power-law cumulative fragment mass distribution followed by a flat ta
il. The result is consistent with an experimental result in a recent p
aper by Meibom and Balslev [Phys. Rev. Lett. 76, 2492 (1996)]. Our num
erical simulation also implies that the fragment mass distribution cha
nges from a power law with a flat tail to a power law with a sudden cu
toff, depending on the aspect ratio of the fractured object.