Sub ExtractComments()
Dim rComm As Range
Dim Comm
Dim sTmp As String
Set rComm = Cells.SpecialCells(xlCellTypeComments)
For Each Comm In rComm
'// get Comment text string
sTmp = Comm.Comment.Text
'// Move it to cell next
Comm.Offset(0, 1) = sTmp
'// Now delete the comment
Comm.Comment.Delete
Next
Set rComm = Nothing
End Sub
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