Anyone, really!

However, keep in mind that code signing certificates can only be issued to "legal entities", like registered companies or directly to individuals (in the latter case, your name is used as the Publisher). A code signing certificate is an identity verification product so the "publisher" needs to be a recognized business.

You can get a code signing certificate even if your business is just you "Doing Business As" another name, as long as that name has been registered and is recognized by other 3rd parties (like banks, utility companies, phone companies, etc). Normally officially filing a DBA (Doing Business As) name is very easy to do with your local or State government.

You cannot get a code signing certificate with the name of your website as the publisher unless you have registered your website as your business name (like

See the FAQ entry for "Validation Requirements" for a full list of documentation that Comodo might ask you for.