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/usr/lib/x86_64-linux-gnu/pkgconfig/com_err.pc is in comerr-dev 2.1-1.42.9-3ubuntu1.2.

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prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib/x86_64-linux-gnu
includedir=${prefix}/include

Name: com_err
Description: Common error description library
Version: 1.42.9
Requires:
Cflags: -I${includedir}/et -I${includedir}
Libs: -L${libdir} -lcom_err
Libs.private: -lpthread