Index: llvm/lib/Transforms/IPO/WholeProgramDevirt.cpp
===================================================================
--- llvm/lib/Transforms/IPO/WholeProgramDevirt.cpp
+++ llvm/lib/Transforms/IPO/WholeProgramDevirt.cpp
@@ -757,9 +757,24 @@
   // to make it visible to thin LTO objects. We can only get here during the
   // ThinLTO export phase.
   if (TheFn->hasLocalLinkage()) {
+    std::string NewName = (TheFn->getName() + "$merged").str();
+
+    // Since we are renaming the function, any comdats with the same name must
+    // also be renamed. This is required when targeting COFF, as the comdat name
+    // must match one of the names of the symbols in the comdat.
+    if (Comdat *C = TheFn->getComdat()) {
+      if (C->getName() == TheFn->getName()) {
+        Comdat *NewC = M.getOrInsertComdat(NewName);
+        NewC->setSelectionKind(C->getSelectionKind());
+        for (GlobalObject &GO : M.global_objects())
+          if (GO.getComdat() == C)
+            GO.setComdat(NewC);
+      }
+    }
+
     TheFn->setLinkage(GlobalValue::ExternalLinkage);
     TheFn->setVisibility(GlobalValue::HiddenVisibility);
-    TheFn->setName(TheFn->getName() + "$merged");
+    TheFn->setName(NewName);
   }
 
   Res->TheKind = WholeProgramDevirtResolution::SingleImpl;
Index: llvm/test/Transforms/WholeProgramDevirt/export-single-impl.ll
===================================================================
--- llvm/test/Transforms/WholeProgramDevirt/export-single-impl.ll
+++ llvm/test/Transforms/WholeProgramDevirt/export-single-impl.ll
@@ -27,7 +27,7 @@
 ; SUMMARY-NEXT:     WPDRes:
 ; SUMMARY-NEXT:       0:
 ; SUMMARY-NEXT:         Kind:            SingleImpl
-; SUMMARY-NEXT:         SingleImplName:  vf3
+; SUMMARY-NEXT:         SingleImplName:  'vf3$merged'
 ; SUMMARY-NEXT:         ResByArg:
 ; SUMMARY-NEXT:   typeid4:
 ; SUMMARY-NEXT:     TTRes:
@@ -41,6 +41,9 @@
 ; SUMMARY-NEXT: WithGlobalValueDeadStripping: false
 ; SUMMARY-NEXT: ...
 
+; CHECK: $"vf4$merged" = comdat largest
+$vf4 = comdat largest
+
 ; CHECK: @vt1 = constant void (i8*)* @vf1
 @vt1 = constant void (i8*)* @vf1, !type !0
 
@@ -49,8 +52,8 @@
 
 @vt3 = constant void (i8*)* @vf3, !type !2
 
-; CHECK: @vt4 = constant void (i8*)* @"vf4$merged"
-@vt4 = constant void (i8*)* @vf4, !type !3
+; CHECK: @vt4 = constant void (i8*)* @"vf4$merged", comdat($"vf4$merged")
+@vt4 = constant void (i8*)* @vf4, comdat($vf4), !type !3
 
 @vt5 = constant void (i8*)* @vf5, !type !4
 
@@ -62,10 +65,13 @@
   ret void
 }
 
-declare void @vf3(i8*)
+; CHECK: define hidden void @"vf3$merged"(i8*) {
+define internal void @vf3(i8*) {
+  ret void
+}
 
-; CHECK: define hidden void @"vf4$merged"
-define internal void @vf4(i8*) {
+; CHECK: define hidden void @"vf4$merged"(i8*) comdat {
+define internal void @vf4(i8*) comdat {
   ret void
 }