I have some code that adds a cells comments to the cell value as below:

Sub CommentsToCells()

Dim cl As Range
Dim rng As Range
Dim cmt As Comment

On Error Resume Next
Set rng = ActiveSheet.Cells.SpecialCells(xlCellTypeComments)
On Error GoTo 0

For Each cl In rng
Set cmt = cl.Comment
cl.Value = cl.Value & " : " & cmt.text
Next cl

End Sub

This works well with unmerged cells but when the cells are merged the cell
value is updated but then the code stops with the error:

Run-time error '91':
Object variable or With block variable not set

How can I get this to work for merged cells as well?