On Error Resume Next
For Each c In Selection
With c.AddComment(Text:=c.Value)
.Shape.Width = 300
.Shape.Height = 400
.Visible = False
.Shape.Fill.UserPicture "https://coms.igreat-smart.com/attachment/view/item/" & c.Value & "?tenantId=A0000001?tenantId=A0000001.jpg"
End With
If Err <> 0 Then
c.Comment.Delete
Err.Clear
End If
Next
End Sub