>According to url http://msdn.microsoft.com/library/default.asp?url=/library/en-us/vbaxl11/html/xlproApplication1_HV05199218.asp
>if you want to add a comment to a cell in excel, you do
>With Worksheets(1).Range("e5").AddComment
> .Visible = .F.
> .Text = "reviewed on "+mdy(Date)
>EndWith

This way:

with .Worksheets(1).Range("e5")
  .AddComment()
  .Visible = .F.
  .Comment.Text("reviewed on "+mdy(Date()))
endwith