VBA EXCEL, I need copy Cell Comment to past as isolated Cells for Each line : [enter image description here][1]


I need to to Copy **comments** from each rows, then paste them as this Down Picture
[enter image description here][2]

First we need to create NEW Work Sheet that Name as same as first Cell1 IN selected **ROW**


 


  [1]: https://i.stack.imgur.com/je0j7.png
  [2]: https://i.stack.imgur.com/K6wnn.png