Sub Truc()
Dim sh As Worksheet
Dim Rng As Range
On Error Resume Next
For Each sh In ThisWorkbook.Worksheets
For Each Rng In sh.Cells.SpecialCells(xlCellTypeComments)
Rng.Comment.Text Text:=Replace(Rng.Comment.Text, "10", "11")
Next
Next sh
On Error GoTo 0
End Sub