sheetjs/docbits/66_comments.md

Cell Comments

Cell comments are objects stored in the c array of cell objects. The actual contents of the comment are split into blocks based on the comment author. The a field of each comment object is the author of the comment and the t field is the plain text representation.

For example, the following snippet appends a cell comment into cell A1:

if(!ws.A1.c) ws.A1.c = [];
ws.A1.c.push({a:"SheetJS", t:"I'm a little comment, short and stout!"});

Note: XLSB enforces a 54 character limit on the Author name. Names longer than 54 characters may cause issues with other formats.