Thanks, I got this working
<pre

ff = FreeFile
Open "C:\comments.txt" For Output As #ff
For Each mySht In Worksheets
For Each mycomment In Worksheets(mySht.Name).Comments

Print #ff, Format(mycomment.Parent.Parent.Name, "!@@@@@@@@@@@@@") & _
Format(Number2Letter(mycomment.Parent.Column) & "," &
mycomment.Parent.row, "!@@@@@@") _
& mycomment.Text

Next mycomment
Next mySht
Close #ff

</pre

Output looks like
SHEET1 L,63 A comment here
SHEET2 A,3 ANOTHER COMMENT

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