The "Too Many SOQL Queries" error in Apex typically occurs when you are running multiple SOQL queries inside a loop. This is an anti-pattern in Apex development and should be avoided. In your code snippet, the issue is likely occurring because you are querying inside a loop:

```apex
for (Integer i = 1; i < csvFileLines.size(); i++) {
    // ...

    if (csvRecordData != null) {
        String iv = csvRecordData[1];
        if (!String.isEmpty(iv)) {
            Lead ld = Database.query('SELECT id, import_id__c FROM User WHERE import_id__c = :iv');
            cmnt.ParentId = ld.Id;
        }

        cmntlist.add(cmnt);
    }
}
```

To solve the "Too Many SOQL Queries" error, you should follow best practices for bulkifying your code. In this context, bulkifying means performing the queries outside the loop, so you don't execute a query for each record in the loop. Here's one approach to refactor your code:

1. Create a Set to store the unique import IDs from the CSV data.

2. Loop through the CSV data to populate the Set with the import IDs.

3. Query the necessary data outside the loop, using the Set of import IDs, and store the results in a Map.

4. Use the Map to set the ParentId for each comment in the main loop.

Here's the updated code:
Securitas ePay (https://www.securitasepay.us/)
```apex
Set<String> importIds = new Set<String>();

// Populate the importIds Set with unique import IDs from the CSV data
for (Integer i = 1; i < csvFileLines.size(); i++) {
    // ...
    if (csvRecordData != null) {
        String iv = csvRecordData[1];
        if (!String.isEmpty(iv)) {
            importIds.add(iv);
        }
        // ...
    }
}

// Query the Leads outside the loop and store the results in a Map
Map<String, Lead> leadsMap = new Map<String, Lead>();
for (Lead ld : [SELECT id, import_id__c FROM User WHERE import_id__c IN :importIds]) {
    leadsMap.put(ld.import_id__c, ld);
}

// Loop through the CSV data again to create FeedItems with ParentIds set from the Map
for (Integer i = 1; i < csvFileLines.size(); i++) {
    // ...
    if (csvRecordData != null) {
        String iv = csvRecordData[1];
        if (!String.isEmpty(iv)) {
            Lead ld = leadsMap.get(iv);
            if (ld != null) {
                cmnt.ParentId = ld.Id;
            }
        }
        // ...
        cmntlist.add(cmnt);
    }
}
```

By bulkifying the code and performing the query outside the loop, you can reduce the number of SOQL queries and avoid the "Too Many SOQL Queries" error. This approach will improve the performance and efficiency of your code, especially when dealing with large datasets.