This was written in response to a similar post on this group...
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You could use the Data Validation "InPut Message".

However, it *only* displays when the cell is selected, and there's no cell
"indicator" to make one aware of its existance
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Courtesy of Ragdyer...


"Roger" wrote:

If a comment is made in cell A2 and then freeze panes has been applied, and
you move over to cell D2 the comment becomes hidden behind the rows. Is there
anyway the comment should show in front of the row?