COM ports are associated with specific interrupts:
COM1 IRQ4 3F8H
COM2 IRQ3 2F8H
COM3 IRQ4 3E8H
COM4 IRQ3 2E8H
The only way you can "rename" the ports in C# is by changing the name of the object that represents that port. Keep in mind that this is a patently BAD idea, because the object doesn't accurately represent the underlying hardware.