Here's sample code (based loosely on
http://www.mvps.org/access/modules/mdl0006.htm at "The Access Web") that
creates a new workbook that has one populated cell and a comment for that
cell. Hopefully this is enough to get you started.
Sub sTestXL()
Dim objXL As Object
Dim objActiveWkb As Object
Dim strFileName As String
strFileName = "C:\MyTest.xls"
Set objXL = CreateObject("Excel.Application")
objXL.Application.Workbooks.Add
Set objActiveWkb = objXL.Application.ActiveWorkbook
With objActiveWkb
.Worksheets(1).Cells(1, 1) = "Hello World"
With .Worksheets(1).Cells(1, 1).AddComment
.Visible = False
.Text "reviewed on " & Date
End With
End With
objActiveWkb.Close SaveChanges:=True, FileName:=strFileName
objXL.Application.Quit
Set objActiveWkb = Nothing
Set objXL = Nothing
End Sub