LNK2019 Error

Hi All,
I am working on an application.

It is a testapp and I am trying to port it on WM 6.1.
I am getting this link error LNK2019 even though I have included the
"prsht.h" in my source file.

The same app is compiling and linking fine in VS2005 and I checked in
that the VS SDK has this lib "comctl32.lib" and I searched this lib in
entire WM tree it is not there.

I am sure it is the problem with the library.
Has anybody ever came across this problem?

Appreciate any sort of help.