I am trying to run the following code but I am getting a "Run-time error
'1004': Application-defined or object-defined error" on line:
c.Offset(0, i).AddComment.Text c1.Offset(0, i).Text
I can't figure out what I'm doing wrong, or what is wrong. Any help will
be greatly appreciated.

Set oldWs = Worksheets("OLD")
oldWs_lastRow = oldWs.Range("C65536").End(xlUp).Row
Set newWs = Worksheets("NEW")
newWs_lastRow = newWs.Range("C65536").End(xlUp).Row

For Each c In newWs.Range("C2:C" & newWs_lastRow).Cells
For Each c1 In oldWs.Range("C2:C" & oldWs_lastRow).Cells
If c = c1 Then
For i = 1 To 66
If c.Offset(0, i) < c1.Offset(0, i) Then
c.Offset(0, i).AddComment.Text c1.Offset(0, i).Text
End If
Next i
End If
Next c1
Next c