Sub parcour_cell()
Dim ind As Byte, rw As Byte
Dim maPlage As Range
rw = 4
For ind = 1 To ThisWorkbook.Sheets.Count
Set maPlage = Sheets(ind).Range(Sheets(ind).Range("A" & rw), Sheets(ind).Range("A" & rw).End(xlToRight))
For Each cell In maPlage
If Not cell.Comment Is Nothing Then
MsgBox cell.Address
End If
Next cell
Next ind
End Sub