Código:
Sub ExtraerComentarios()
Dim R As Range, C As Range, I As Range, B As Comment
On Error Resume Next
Set R = Application.InputBox("Selecciona el rango de columna de la cual se extraerán los comentarios:", Type:=8)
On Error GoTo 0
If R Is Nothing Then Exit Sub
On Error Resume Next
Set C = Application.InputBox("Selecciona la celda a partir de la cual se pegarán los comentarios:", Type:=8)
On Error GoTo 0
If C Is Nothing Then Exit Sub
For Each I In R
If Not I.Comment Is Nothing Then
Set B = I.Comment
C.Value = B.Text
End If
Set C = C.Offset(1)
Next I
MsgBox "Los comentarios se han extraído correctamente."
End Sub