gObjRange = gObjWorksheet.GetRange(COleVariant(strStartCell), COleVariant(strStartCell));
CString str = "Memo";
objComment = gObjRange.AddComment(COleVariant(str));

int index = 1;
objComment = objComments.Item(index);  // 메모 객체
str = objComment.Text(COleVariant(""), COleVariant((long)1), COleVariant((short)FALSE));
gObjRange = objComment.GetParent();   // 메모의 parent는 셀의 범위

COleVariant value = gObjRange.GetValue2();
if (value.vt != VT_BSTR)
 value.ChangeType(VT_BSTR);
CString strValue = value.bstrVal;