My thoughts are along the lines of Dave O
You can do this in VBA within excel
I would read the file the each line or all lines into a buffer and
replace the offending tabs, vb newline etc with a space. then delimit
on commas
Additioinally if the comments field has commas in it then then next
step would be to
Read it into a 2D array ( eg x,y) based on splitting commas and join
all from y=4
Hope this makes sense