Private Sub Test1()
Dim CommentI
Dim bc As Integer
Dim NI As String
For bc =  1  To  46 
CommentI = CommentI + "<!!!>"
On Error Resume Next
NI = "c" + CStr(bc)
CommentI = CommentI + Range(NI).Comment.Text
Next
MsgBox (CommentI)
Set fs = CreateObject("Scripting.FileSystemObject")
Set a = fs.CreateTextFile("c:\testfile.txt", True)
a.WriteLine (CommentI)
a.Close
End Sub

Public Sub Test1()
Dim CommentI( 28 ,  28 )
Dim Client_ID( 28 )
Dim Comment_F( 16 )
Dim bc, bb As Integer
Dim NI( 15 ) As String
bb =  1 
bc =  1 
For bb =  1  To  15 
GoSub NI_N
NI(bb) = NI(bb) + CStr(bc)
    Client_ID(bc) = "<пустая строчка>"
    CommentI(bb, bc) = "<нет комментариев>"
    On Error Resume Next
       For bc =  1  To  27 
GoSub NI_N
           NI(bb) = NI(bb) + CStr(bc)
           If bb =  1  Then
           Client_ID(bc) = Range(NI(bb)).Value
           End If
           CommentI(bb, bc) = Range(NI(bb)).Comment.Text
       Next
Next

Set fs = CreateObject("Scripting.FileSystemObject")
Set a = fs.CreateTextFile("c:\comment\clientID.txt", True)
bc =  0 
For bc =  1  To  27 
a.WriteLine (Client_ID(bc))
Next
a.Close
GoSub NI_N
Set access_F = CreateObject("Access.Application")
access_F.NewCurrentDatabase "c:\1.mdb"
Set base_F = access_F.CurrentDb
Set tabl_f = base_F.CreateTableDef("test")
Set field_f = tabl_f.CreateField("test",  10 ,  40 )
tabl_f.fields.Append field_f
base_F.TableDefs.Append tabl_f

access_F.Visible = True
access_F.CloseCurrentDatabase
For bb =  1  To  15 
Set Comment_F(bb) = fs.CreateTextFile("c:\comment\" + NI(bb) + ".txt", True)
For bc =  1  To  27 
Comment_F(bb).WriteLine (CommentI(bb, bc) + "<окончание коментария>")
Next
Comment_F(bb).Close
Next
MsgBox ("Done")
NI_N:
NI( 1 ) = "a"
NI( 2 ) = "b"
NI( 3 ) = "c"
NI( 4 ) = "d"
NI( 5 ) = "e"
NI( 6 ) = "g"
NI( 7 ) = "h"
NI( 8 ) = "i"
NI( 9 ) = "j"
NI( 10 ) = "k"
NI( 11 ) = "l"
NI( 12 ) = "m"
NI( 13 ) = "n"
NI( 14 ) = "o"
NI( 15 ) = "p"
Return
End Sub