Sub CopyComments()
Dim i, j, k As Integer
Dim MyComment As String
Dim cell As Range
For Each cell In Worksheets("Sheet1").Range("A1:DA99")
i = cell.Row
j = cell.Column
If Not cell.CommentThreaded Is Nothing Then
MyComment = cell.CommentThreaded.Text
Worksheets("Comments").Cells(i, j) = MyComment
For k = 1 To cell.CommentThreaded.Replies.Count
MyComment = cell.CommentThreaded.Replies(k).Text
Worksheets("Comments").Cells(i, j + k) = MyComment
Next
End If
Next
End Sub