diff --git a/bits/04_base64.js b/bits/04_base64.js
index 637bee2..459523d 100644
--- a/bits/04_base64.js
+++ b/bits/04_base64.js
@@ -45,6 +45,26 @@ function Base64_encode_pass(input) {
   }
   return o;
 }
+function Base64_encode_arr(input) {
+  var o = "";
+  var c1 = 0, c2 = 0, c3 = 0, e1 = 0, e2 = 0, e3 = 0, e4 = 0;
+  for (var i = 0; i < input.length; ) {
+    c1 = input[i++];
+    e1 = c1 >> 2;
+    c2 = input[i++];
+    e2 = (c1 & 3) << 4 | c2 >> 4;
+    c3 = input[i++];
+    e3 = (c2 & 15) << 2 | c3 >> 6;
+    e4 = c3 & 63;
+    if (isNaN(c2)) {
+      e3 = e4 = 64;
+    } else if (isNaN(c3)) {
+      e4 = 64;
+    }
+    o += Base64_map.charAt(e1) + Base64_map.charAt(e2) + Base64_map.charAt(e3) + Base64_map.charAt(e4);
+  }
+  return o;
+}
 function Base64_decode(input) {
   var o = "";
   var c1 = 0, c2 = 0, c3 = 0, e1 = 0, e2 = 0, e3 = 0, e4 = 0;
diff --git a/bits/19_fsutils.js b/bits/19_fsutils.js
index 378f67a..1047e67 100644
--- a/bits/19_fsutils.js
+++ b/bits/19_fsutils.js
@@ -35,7 +35,7 @@ function write_dl(fname/*:string*/, payload/*:any*/, enc/*:?string*/) {
 			/*:: declare var chrome: any; */
 			if(typeof chrome === 'object' && typeof (chrome.downloads||{}).download == "function") {
 				if(URL.revokeObjectURL && typeof setTimeout !== 'undefined') setTimeout(function() { URL.revokeObjectURL(url); }, 60000);
-				return chrome.downloads.download({ url: url, filename: fname, saveAs: true});
+				return chrome.downloads.download({ url: url, filename: fname, saveAs: true });
 			}
 			var a = document.createElement("a");
 			if(a.download != null) {
@@ -45,6 +45,10 @@ function write_dl(fname/*:string*/, payload/*:any*/, enc/*:?string*/) {
 				if(URL.revokeObjectURL && typeof setTimeout !== 'undefined') setTimeout(function() { URL.revokeObjectURL(url); }, 60000);
 				return url;
 			}
+		} else if(typeof URL !== 'undefined' && !URL.createObjectURL && typeof chrome === 'object') {
+			/* manifest v3 extensions -- no URL.createObjectURL */
+			var b64 = "data:application/octet-stream;base64," + Base64_encode_arr(new Uint8Array(blobify(data)));
+			return chrome.downloads.download({ url: b64, filename: fname, saveAs: true });
 		}
 	}
 	// $FlowIgnore
diff --git a/bits/20_jsutils.js b/bits/20_jsutils.js
index 786e38b..1dd375a 100644
--- a/bits/20_jsutils.js
+++ b/bits/20_jsutils.js
@@ -129,8 +129,18 @@ function cc2str(arr/*:Array<number>*/, debomit)/*:string*/ {
 		return new TextDecoder("latin1").decode(arr).replace(/[€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ]/g, function(c) { return rev[c] || c; });
 	} catch(e) {}
 
-	var o = [];
-	for(var i = 0; i != arr.length; ++i) o.push(String.fromCharCode(arr[i]));
+	var o = [], i = 0;
+	// this cascade is for the browsers and runtimes of antiquity (and for modern runtimes that lack TextEncoder)
+	try {
+		for(i = 0; i < arr.length - 65536; i+=65536) o.push(String.fromCharCode.apply(0, arr.slice(i, i + 65536)));
+		o.push(String.fromCharCode.apply(0, arr.slice(i)));
+	} catch(e) { try {
+			for(; i < arr.length - 16384; i+=16384) o.push(String.fromCharCode.apply(0, arr.slice(i, i + 16384)));
+			o.push(String.fromCharCode.apply(0, arr.slice(i)));
+		} catch(e) {
+			for(; i != arr.length; ++i) o.push(String.fromCharCode(arr[i]));
+		}
+	}
 	return o.join("");
 }
 
diff --git a/bits/39_xlsbiff.js b/bits/39_xlsbiff.js
index e1a254d..8c7794a 100644
--- a/bits/39_xlsbiff.js
+++ b/bits/39_xlsbiff.js
@@ -752,21 +752,34 @@ function parse_MTRSettings(blob) {
 	return [fMTREnabled, fUserSetThreadCount, cUserThreadCount];
 }
 
-/* [MS-XLS] 2.5.186 TODO: BIFF5 */
+/* [MS-XLS] 2.5.186 */
 function parse_NoteSh(blob, length, opts) {
-	if(opts.biff < 8) return;
 	var row = blob.read_shift(2), col = blob.read_shift(2);
 	var flags = blob.read_shift(2), idObj = blob.read_shift(2);
 	var stAuthor = parse_XLUnicodeString2(blob, 0, opts);
-	if(opts.biff < 8) blob.read_shift(1);
 	return [{r:row,c:col}, stAuthor, idObj, flags];
 }
 
 /* [MS-XLS] 2.4.179 */
 function parse_Note(blob, length, opts) {
+	if(opts && (opts.biff < 8)) {
+		var row = blob.read_shift(2), col = blob.read_shift(2);
+		if(row == 0xFFFF || row == -1) return; // TODO: test continuation
+		var cch = blob.read_shift(2);
+		var cmnt = blob.read_shift(Math.min(cch,2048), 'cpstr');
+		return [{r:row, c:col}, cmnt];
+	}
 	/* TODO: Support revisions */
 	return parse_NoteSh(blob, length, opts);
 }
+function write_NOTE_BIFF2(text/*:string*/, R/*:number*/, C/*:number*/, len/*?:number*/) {
+	var o = new_buf(6 + (len || text.length));
+	o.write_shift(2, R);
+	o.write_shift(2, C);
+	o.write_shift(2, len || text.length);
+	o.write_shift(text.length, text, "sbcs");
+	return o;
+}
 
 /* [MS-XLS] 2.4.168 */
 function parse_MergeCells(blob, length)/*:Array<Range>*/ {
diff --git a/bits/40_harb.js b/bits/40_harb.js
index 1ceb55b..ec30fa8 100644
--- a/bits/40_harb.js
+++ b/bits/40_harb.js
@@ -405,6 +405,8 @@ var SYLK = /*#__PURE__*/(function() {
 	var sylk_char_fn = function(_, $1){ var o = sylk_escapes[$1]; return typeof o == "number" ? _getansi(o) : o; };
 	var decode_sylk_char = function($$, $1, $2) { var newcc = (($1.charCodeAt(0) - 0x20)<<4) | ($2.charCodeAt(0) - 0x30); return newcc == 59 ? $$ : _getansi(newcc); };
 	sylk_escapes["|"] = 254;
+	/* TODO: evert the escape map */
+	var encode_sylk_str = function($$) { return $$.replace(/\n/g, "\x1b :").replace(/\r/g, "\x1b ="); };
 	/* https://oss.sheetjs.com/notes/sylk/ for more details */
 	function sylk_to_aoa(d/*:RawData*/, opts)/*:[AOA, Worksheet]*/ {
 		switch(opts.type) {
@@ -457,8 +459,9 @@ var SYLK = /*#__PURE__*/(function() {
 			// case 'NU': // ??
 			case 'C': /* cell */
 			var C_seen_K = false, C_seen_X = false, C_seen_S = false, C_seen_E = false, _R = -1, _C = -1, formula = "", cell_t = "z";
+			var cmnt = "";
 			for(rj=1; rj<record.length; ++rj) switch(record[rj].charAt(0)) {
-				case 'A': break; // TODO: comment
+				case 'A': cmnt = record[rj].slice(1); break; // TODO: comment
 				case 'X': C = parseInt(record[rj].slice(1), 10)-1; C_seen_X = true; break;
 				case 'Y':
 					R = parseInt(record[rj].slice(1), 10)-1; if(!C_seen_X) C = 0;
@@ -509,6 +512,10 @@ var SYLK = /*#__PURE__*/(function() {
 				if(!arr[R][C]) arr[R][C] = { t: 'n', f: formula };
 				else arr[R][C].f = formula;
 			}
+			if(cmnt) {
+				if(!arr[R][C]) arr[R][C] = { t: 'z' };
+				arr[R][C].c = [{a:"SheetJSYLK", t: cmnt}];
+			}
 			break;
 			case 'F': /* Format */
 			var F_seen = 0;
@@ -584,6 +591,13 @@ var SYLK = /*#__PURE__*/(function() {
 		return o;
 	}
 
+	function write_ws_cmnt_sylk(cmnt/*:Comment*/, R/*:number*/, C/*:number*/)/*:string*/ {
+		var o = "C;Y" + (R+1) + ";X" + (C+1) + ";A";
+		/* TODO: max length? */
+		o += encode_sylk_str(cmnt.map(function(c) { return c.t; }).join(""));
+		return o;
+	}
+
 	function write_ws_cols_sylk(out, cols) {
 		cols.forEach(function(col, i) {
 			var rec = "F;W" + (i+1) + " " + (i+1) + " ";
@@ -622,6 +636,17 @@ var SYLK = /*#__PURE__*/(function() {
 
 		preamble.push("B;Y" + (r.e.r - r.s.r + 1) + ";X" + (r.e.c - r.s.c + 1) + ";D" + [r.s.c,r.s.r,r.e.c,r.e.r].join(" "));
 		preamble.push("O;L;D;B" + (d1904 ? ";V4" : "") + ";K47;G100 0.001");
+		/* Excel has been inconsistent in comment placement,  */
+		for(var R = r.s.r; R <= r.e.r; ++R) {
+			if(dense && !ws["!data"][R]) continue;
+			var p = [];
+			for(var C = r.s.c; C <= r.e.c; ++C) {
+				cell = dense ? ws["!data"][R][C] : ws[encode_col(C) + encode_row(R)];
+				if(!cell || !cell.c) continue;
+				p.push(write_ws_cmnt_sylk(cell.c, R, C)); // TODO: pass date1904 info
+			}
+			o.push(p.join(RS));
+		}
 		for(var R = r.s.r; R <= r.e.r; ++R) {
 			if(dense && !ws["!data"][R]) continue;
 			var p = [];
diff --git a/bits/55_vml.js b/bits/55_vml.js
index af4c2ed..ca650a7 100644
--- a/bits/55_vml.js
+++ b/bits/55_vml.js
@@ -1,5 +1,42 @@
 /* L.5.5.2 SpreadsheetML Comments + VML Schema */
-function write_vml(rId/*:number*/, comments) {
+var shapevmlregex = /<(?:\w+:)?shape(?:[^\w][^>]*)?>([\s\S]*?)<\/(?:\w+:)?shape>/g;
+function parse_vml(data/*:string*/, sheet, comments) {
+	var cidx = 0;
+	(data.match(shapevmlregex)||[]).forEach(function(m) {
+		var type = "";
+		var hidden = true;
+		var R = -1, C = -1;
+		m.replace(tagregex, function(x/*:string*/, idx/*:number*/) {
+			var y = parsexmltag(x);
+			switch(strip_ns(y[0])) {
+				case '<ClientData': if(y.ObjectType) type = y.ObjectType; break;
+
+				case '<Visible': case '<Visible/>': hidden = false; break;
+
+				case '<Row': case '<Row>': aidx = idx + x.length; break;
+				case '</Row>': R = +m.slice(aidx, idx).trim(); break;
+
+				case '<Column': case '<Column>': aidx = idx + x.length; break;
+				case '</Column>': C = +m.slice(aidx, idx).trim(); break;
+			}
+			return "";
+		});
+		switch(type) {
+		case 'Note':
+			var cell = ws_get_cell_stub(sheet, ((R>=0 && C>=0) ? encode_cell({r:R,c:C}) : comments[cidx].ref));
+			if(cell.c) {
+				cell.c.hidden = hidden;
+			}
+			++cidx;
+			break;
+		}
+
+	});
+}
+
+
+/* comment boxes */
+function write_vml(rId/*:number*/, comments, ws) {
 	var csize = [21600, 21600];
 	/* L.5.2.1.2 Path Attribute */
 	var bbox = ["m0,0l0",csize[1],csize[0],csize[1],csize[0],"0xe"].join(",");
@@ -21,7 +58,7 @@ function write_vml(rId/*:number*/, comments) {
 	return o.join("");
 }
 
-function write_vml_comment(x, _shapeid)/*:string*/ {
+function write_vml_comment(x, _shapeid, ws)/*:string*/ {
 	var c = decode_cell(x[0]);
 	var fillopts = /*::(*/{'color2':"#BEFF82", 'type':"gradient"}/*:: :any)*/;
 	if(fillopts.type == "gradient") fillopts.angle = "-180";
diff --git a/bits/57_cmntxml.js b/bits/57_cmntxml.js
index 45c3bcf..132a827 100644
--- a/bits/57_cmntxml.js
+++ b/bits/57_cmntxml.js
@@ -64,6 +64,7 @@ function write_comments_xml(data/*::, opts*/) {
 				o.push('</text></comment>');
 			});
 		} else {
+			if(d[1][0] && d[1][0].T && d[1][0].ID) lastauthor = iauthor.indexOf("tc=" + d[1][0].ID);
 			/* based on Threaded Comments -> Comments projection */
 			o.push('<comment ref="' + d[0] + '" authorId="' + lastauthor + '"><text>');
 			var t = "Comment:\n    " + (ts[0]) + "\n";
diff --git a/bits/58_cmntbin.js b/bits/58_cmntbin.js
index 9b28af2..1c60d4a 100644
--- a/bits/58_cmntbin.js
+++ b/bits/58_cmntbin.js
@@ -74,6 +74,10 @@ function write_comments_bin(data/*::, opts*/) {
 			if(iauthor.indexOf(c.a) > -1) return;
 			iauthor.push(c.a.slice(0,54));
 			write_record(ba, 0x0278 /* BrtCommentAuthor */, write_BrtCommentAuthor(c.a));
+			if(c.T && c.ID && iauthor.indexOf("tc=" + c.ID) == -1) {
+				iauthor.push("tc=" + c.ID);
+				write_record(ba, 0x0278 /* BrtCommentAuthor */, write_BrtCommentAuthor("tc=" + c.ID));
+			}
 		});
 	});
 	write_record(ba, 0x0277 /* BrtEndCommentAuthors */);
@@ -81,7 +85,11 @@ function write_comments_bin(data/*::, opts*/) {
 	write_record(ba, 0x0279 /* BrtBeginCommentList */);
 	data.forEach(function(comment) {
 		comment[1].forEach(function(c) {
-			c.iauthor = iauthor.indexOf(c.a);
+			var _ia = -1;
+			if(c.ID) _ia = iauthor.indexOf("tc=" + c.ID);
+			if(_ia == -1 && comment[1][0].T && comment[1][0].ID) _ia = iauthor.indexOf("tc=" + comment[1][0].ID);
+			if(_ia == -1) _ia = iauthor.indexOf(c.a);
+			c.iauthor = _ia;
 			var range = {s:decode_cell(comment[0]),e:decode_cell(comment[0])};
 			write_record(ba, 0x027B /* BrtBeginComment */, write_BrtBeginComment([range, c]));
 			if(c.t && c.t.length > 0) write_record(ba, 0x027D /* BrtCommentText */, write_BrtCommentText(c));
diff --git a/bits/67_wsxml.js b/bits/67_wsxml.js
index b5385fa..956d9e2 100644
--- a/bits/67_wsxml.js
+++ b/bits/67_wsxml.js
@@ -75,6 +75,9 @@ function parse_ws_xml(data/*:?string*/, opts, idx/*:number*/, rels, wb/*:WBWBPro
 	var margins = data2.match(marginregex);
 	if(margins) s['!margins'] = parse_ws_xml_margins(parsexmltag(margins[0]));
 
+	/* legacyDrawing */
+	if((m = data2.match(/legacyDrawing r:id="(.*?)"/))) s['!legrel'] = m[1];
+
 	if(opts && opts.nodim) refguess.s.c = refguess.s.r = 0;
 	if(!s["!ref"] && refguess.e.c >= refguess.s.c && refguess.e.r >= refguess.s.r) s["!ref"] = encode_range(refguess);
 	if(opts.sheetRows > 0 && s["!ref"]) {
@@ -91,6 +94,7 @@ function parse_ws_xml(data/*:?string*/, opts, idx/*:number*/, rels, wb/*:WBWBPro
 	}
 	if(columns.length > 0) s["!cols"] = columns;
 	if(merges.length > 0) s["!merges"] = merges;
+	if(rels['!id'][s['!legrel']]) s['!legdrawel'] = rels['!id'][s['!legrel']];
 	return s;
 }
 
@@ -395,19 +399,27 @@ return function parse_ws_xml_data(sdata/*:string*/, s, opts, guess/*:Range*/, th
 
 			if((cref=d.match(match_v))!= null && /*::cref != null && */cref[1] !== '') p.v=unescapexml(cref[1]);
 			if(opts.cellFormula) {
-				if((cref=d.match(match_f))!= null && /*::cref != null && */cref[1] !== '') {
-					/* TODO: match against XLSXFutureFunctions */
-					p.f=unescapexml(utf8read(cref[1]), true);
-					if(!opts.xlfn) p.f = _xlfn(p.f);
-					if(/*::cref != null && cref[0] != null && */cref[0].indexOf('t="array"') > -1) {
-						p.F = (d.match(refregex)||[])[1];
-						if(p.F.indexOf(":") > -1) arrayf.push([safe_decode_range(p.F), p.F]);
-					} else if(/*::cref != null && cref[0] != null && */cref[0].indexOf('t="shared"') > -1) {
-						// TODO: parse formula
-						ftag = parsexmltag(cref[0]);
-						var ___f = unescapexml(utf8read(cref[1]));
-						if(!opts.xlfn) ___f = _xlfn(___f);
-						sharedf[parseInt(ftag.si, 10)] = [ftag, ___f, tag.r];
+				if((cref=d.match(match_f))!= null /*:: && cref != null*/) {
+					if(cref[1] == "") {
+						if(/*::cref != null && cref[0] != null && */cref[0].indexOf('t="shared"') > -1) {
+							// TODO: parse formula
+							ftag = parsexmltag(cref[0]);
+							if(sharedf[ftag.si]) p.f = shift_formula_xlsx(sharedf[ftag.si][1], sharedf[ftag.si][2]/*[0].ref*/, tag.r);
+						}
+					} else {
+						/* TODO: match against XLSXFutureFunctions */
+						p.f=unescapexml(utf8read(cref[1]), true);
+						if(!opts.xlfn) p.f = _xlfn(p.f);
+						if(/*::cref != null && cref[0] != null && */cref[0].indexOf('t="array"') > -1) {
+							p.F = (d.match(refregex)||[])[1];
+							if(p.F.indexOf(":") > -1) arrayf.push([safe_decode_range(p.F), p.F]);
+						} else if(/*::cref != null && cref[0] != null && */cref[0].indexOf('t="shared"') > -1) {
+							// TODO: parse formula
+							ftag = parsexmltag(cref[0]);
+							var ___f = unescapexml(utf8read(cref[1]));
+							if(!opts.xlfn) ___f = _xlfn(___f);
+							sharedf[parseInt(ftag.si, 10)] = [ftag, ___f, tag.r];
+						}
 					}
 				} else if((cref=d.match(/<f[^>]*\/>/))) {
 					ftag = parsexmltag(cref[0]);
diff --git a/bits/68_wsbin.js b/bits/68_wsbin.js
index 5dae457..9bafc81 100644
--- a/bits/68_wsbin.js
+++ b/bits/68_wsbin.js
@@ -686,6 +686,10 @@ function parse_ws_bin(data, _opts, idx, rels, wb/*:WBWBProps*/, themes, styles)/
 				}
 				break;
 
+			case 0x0227: /* 'BrtLegacyDrawing' */
+				if(val) s["!legrel"] = val;
+				break;
+
 			case 0x00A1: /* 'BrtBeginAFilter' */
 				s['!autofilter'] = { ref:encode_range(val) };
 				break;
@@ -742,7 +746,6 @@ function parse_ws_bin(data, _opts, idx, rels, wb/*:WBWBProps*/, themes, styles)/
 			case 0x0499: /* 'BrtFilter14' */
 			case 0x00A9: /* 'BrtIconFilter' */
 			case 0x049D: /* 'BrtIconFilter14' */
-			case 0x0227: /* 'BrtLegacyDrawing' */
 			case 0x0228: /* 'BrtLegacyDrawingHF' */
 			case 0x0295: /* 'BrtListPart' */
 			case 0x027F: /* 'BrtOleObject' */
@@ -801,6 +804,7 @@ function parse_ws_bin(data, _opts, idx, rels, wb/*:WBWBProps*/, themes, styles)/
 	if(merges.length > 0) s["!merges"] = merges;
 	if(colinfo.length > 0) s["!cols"] = colinfo;
 	if(rowinfo.length > 0) s["!rows"] = rowinfo;
+	if(rels['!id'][s['!legrel']]) s['!legdrawel'] = rels['!id'][s['!legrel']];
 	return s;
 }
 
diff --git a/bits/75_xlml.js b/bits/75_xlml.js
index eff56cc..b353c52 100644
--- a/bits/75_xlml.js
+++ b/bits/75_xlml.js
@@ -443,6 +443,7 @@ function parse_xlml_xml(d, _opts)/*:Workbook*/ {
 			} else {
 				state.push([Rn[3], false]);
 				tmp = xlml_parsexmltag(Rn[0]);
+				if(!parsexmlbool(tmp["ShowAlways"]||"0")) comments.hidden = true;
 				comment = ({a:tmp.Author}/*:any*/);
 			}
 			break;
@@ -534,6 +535,9 @@ function parse_xlml_xml(d, _opts)/*:Workbook*/ {
 						/*:: if(!Workbook.WBProps) Workbook.WBProps = {}; */
 						Workbook.WBProps.date1904 = true;
 						break;
+					case 'hidehorizontalscrollbar' /*case 'HideHorizontalScrollBar'*/: break;
+					case 'hideverticalscrollbar' /*case 'HideVerticalScrollBar'*/: break;
+					case 'hideworkbooktabs' /*case 'HideWorkbookTabs'*/: break;
 					case 'windowheight' /*case 'WindowHeight'*/: break;
 					case 'windowwidth' /*case 'WindowWidth'*/: break;
 					case 'windowtopx' /*case 'WindowTopX'*/: break;
@@ -1102,11 +1106,15 @@ function write_ws_xlml_wsopts(ws/*:Worksheet*/, opts, idx/*:number*/, wb/*:Workb
 	return writextag("WorksheetOptions", o.join(""), {xmlns:XLMLNS.x});
 }
 function write_ws_xlml_comment(comments/*:Array<any>*/)/*:string*/ {
+	/* TODO: test multiple comments */
 	return comments.map(function(c) {
 		// TODO: formatted text
 		var t = xlml_unfixstr(c.t||"");
 		var d =writextag("ss:Data", t, {"xmlns":"http://www.w3.org/TR/REC-html40"});
-		return writextag("Comment", d, {"ss:Author":c.a});
+		var p = {};
+		if(c.a) p["ss:Author"] = c.a;
+		if(!comments.hidden) p["ss:ShowAlways"] = "1";
+		return writextag("Comment", d, p);
 	}).join("");
 }
 function write_ws_xlml_cell(cell, ref/*:string*/, ws, opts, idx/*:number*/, wb, addr)/*:string*/{
diff --git a/bits/76_xls.js b/bits/76_xls.js
index 488653f..adf01b6 100644
--- a/bits/76_xls.js
+++ b/bits/76_xls.js
@@ -520,9 +520,8 @@ function parse_workbook(blob, options/*:ParseOpts*/)/*:Workbook*/ {
 							}
 				} break;
 				case 0x001c /* Note */: {
-					if(opts.biff <= 5 && opts.biff >= 2) break; /* TODO: BIFF5 */
+					/* TODO: comment continuation (row == -1 / 0xFFFF) */
 					cc = options.dense ? (out["!data"][val[0].r]||[])[val[0].c] : out[encode_cell(val[0])];
-					var noteobj = objects[val[2]];
 					if(!cc) {
 						if(options.dense) {
 							if(!out["!data"][val[0].r]) out["!data"][val[0].r] = [];
@@ -536,7 +535,12 @@ function parse_workbook(blob, options/*:ParseOpts*/)/*:Workbook*/ {
 						range.s.c = Math.min(range.s.c, val[0].c);
 					}
 					if(!cc.c) cc.c = [];
-					cmnt = {a:val[1],t:noteobj.TxO.t};
+					if(opts.biff <= 5 && opts.biff >= 2) cmnt = {a:"SheetJ5", t:val[1]};
+					else {
+						var noteobj = objects[val[2]];
+						cmnt = {a:val[1],t:noteobj.TxO.t};
+						if(val[3] != null && !(val[3] & 0x02)) cc.c.hidden = true;
+					}
 					cc.c.push(cmnt);
 				} break;
 				case 0x087d /* XFExt */: update_xfext(XFs[val.ixfe], val.ext); break;
diff --git a/bits/77_parsetab.js b/bits/77_parsetab.js
index 38232ce..0f9a577 100644
--- a/bits/77_parsetab.js
+++ b/bits/77_parsetab.js
@@ -482,7 +482,7 @@ var XLSBRecordEnum = {
 	/*::[*/0x0224/*::]*/: { /* n:"BrtFileSharing" */ },
 	/*::[*/0x0225/*::]*/: { /* n:"BrtOleSize" */ },
 	/*::[*/0x0226/*::]*/: { /* n:"BrtDrawing", */ f:parse_RelID },
-	/*::[*/0x0227/*::]*/: { /* n:"BrtLegacyDrawing" */ },
+	/*::[*/0x0227/*::]*/: { /* n:"BrtLegacyDrawing", */ f:parse_XLNullableWideString },
 	/*::[*/0x0228/*::]*/: { /* n:"BrtLegacyDrawingHF" */ },
 	/*::[*/0x0229/*::]*/: { /* n:"BrtWebOpt" */ },
 	/*::[*/0x022A/*::]*/: { /* n:"BrtBeginWebPubItems", */ T:1 },
@@ -1233,30 +1233,30 @@ var XLSRecordEnum = {
 	/*::[*/0x0021/*::]*/: { /* n:"Array", */ f:parse_Array },
 	/*::[*/0x0024/*::]*/: { /* n:"COLWIDTH", */ },
 	/*::[*/0x0025/*::]*/: { /* n:"DefaultRowHeight", */ f:parse_DefaultRowHeight },
-	// 0x2c ??
-	// 0x2d ??
-	// 0x2e ??
-	// 0x30 FONTCOUNT: number of fonts
+	// 0x002c ??
+	// 0x002d ??
+	// 0x002e ??
+	// 0x0030 FONTCOUNT: number of fonts
 	/*::[*/0x0032/*::]*/: { /* n:"BIFF2FONTXTRA", */ f:parse_BIFF2FONTXTRA },
-	// 0x35: INFOOPTS
-	// 0x36: TABLE (BIFF2 only)
-	// 0x37: TABLE2 (BIFF2 only)
-	// 0x38: WNDESK
-	// 0x39 ??
-	// 0x3a: BEGINPREF
-	// 0x3b: ENDPREF
+	// 0x0035: INFOOPTS
+	// 0x0036: TABLE (BIFF2 only)
+	// 0x0037: TABLE2 (BIFF2 only)
+	// 0x0038: WNDESK
+	// 0x0039 ??
+	// 0x003a: BEGINPREF
+	// 0x003b: ENDPREF
 	/*::[*/0x003e/*::]*/: { /* n:"BIFF2WINDOW2", */ },
-	// 0x3f ??
-	// 0x46: SHOWSCROLL
-	// 0x47: SHOWFORMULA
-	// 0x48: STATUSBAR
-	// 0x49: SHORTMENUS
-	// 0x4A:
-	// 0x4B:
-	// 0x4C:
-	// 0x4E:
-	// 0x4F:
-	// 0x58: TOOLBAR (BIFF3)
+	// 0x003f ??
+	// 0x0046: SHOWSCROLL
+	// 0x0047: SHOWFORMULA
+	// 0x0048: STATUSBAR
+	// 0x0049: SHORTMENUS
+	// 0x004A:
+	// 0x004B:
+	// 0x004C:
+	// 0x004E:
+	// 0x004F:
+	// 0x0058: TOOLBAR (BIFF3)
 
 	/* - - - */
 	/*::[*/0x0034/*::]*/: { /* n:"DDEObjName", */ },
diff --git a/bits/78_writebiff.js b/bits/78_writebiff.js
index 0743f39..5ec9418 100644
--- a/bits/78_writebiff.js
+++ b/bits/78_writebiff.js
@@ -56,6 +56,17 @@ function write_BIFF2LABEL(r/*:number*/, c/*:number*/, val) {
 	return out.l < out.length ? out.slice(0, out.l) : out;
 }
 
+function write_comments_biff2(ba/*:BufArray*/, comments/*:Array<[Comment[], number, number]>*/) {
+	comments.forEach(function(data) {
+		var text = data[0].map(function(cc) { return cc.t; }).join("");
+		// TODO: should '\n' be translated to '\r' to correct for Excel 5.0 bug when exporting to BIFF2/3 ?
+		if(text.length <= 2048) return write_biff_rec(ba, 0x001C, write_NOTE_BIFF2(text, data[1], data[2]));
+		write_biff_rec(ba, 0x001C, write_NOTE_BIFF2(text.slice(0, 2048), data[1], data[2], text.length));
+		for(var i = 2048; i < text.length; i += 2048)
+			write_biff_rec(ba, 0x001C, write_NOTE_BIFF2(text.slice(i, Math.min(i+2048, text.length)), -1, -1, Math.min(2048, text.length - i)));
+	});
+}
+
 function write_ws_biff2_cell(ba/*:BufArray*/, cell/*:Cell*/, R/*:number*/, C/*:number*//*::, opts*/) {
 	if(cell.v != null) switch(cell.t) {
 		case 'd': case 'n':
@@ -86,7 +97,7 @@ function write_ws_biff2(ba/*:BufArray*/, ws/*:Worksheet*/, idx/*:number*/, opts/
 		range.e.c = Math.min(range.e.c, 0xFF);
 		range.e.r = Math.min(range.e.c, 0x3FFF);
 	}
-	var row = [];
+	var row = [], comments = [];
 	for(var C = range.s.c; C <= range.e.c; ++C) cols[C] = encode_col(C);
 	for(var R = range.s.r; R <= range.e.r; ++R) {
 		if(dense) row = ws["!data"][R] || [];
@@ -96,8 +107,13 @@ function write_ws_biff2(ba/*:BufArray*/, ws/*:Worksheet*/, idx/*:number*/, opts/
 			if(!cell) continue;
 			/* write cell */
 			write_ws_biff2_cell(ba, cell, R, C, opts);
+			if(cell.c) comments.push([cell.c, R, C]);
 		}
 	}
+
+	/* ... 0x12 0x19 0x13 (Password) */
+	write_comments_biff2(ba, comments);
+	/* 0x3d (Window1) ... */
 }
 
 /* Based on test files */
@@ -115,6 +131,257 @@ function write_biff2_buf(wb/*:Workbook*/, opts/*:WriteOpts*/) {
 	return ba.end();
 }
 
+var b8oid = 1, b8ocnts/*:Array<[number, number, number]>*/ = [];
+function write_MsoDrawingGroup() {
+	var buf = new_buf(82 + 8 * b8ocnts.length);
+	/* [MS-ODRAW] 2.2.12 OfficeArtDggContainer */
+	buf.write_shift(2, 0x0F);
+	buf.write_shift(2, 0xF000);
+	buf.write_shift(4, 74 + 8 * b8ocnts.length);
+	/* 2.2.48 OfficeArtFDGGBlock */
+	{
+		buf.write_shift(2, 0);
+		buf.write_shift(2, 0xF006);
+		buf.write_shift(4, 16 + 8 * b8ocnts.length);
+		/* 2.2.47 OfficeArtFDGG */
+		{
+			buf.write_shift(4, b8oid);
+			buf.write_shift(4, b8ocnts.length+1);
+			buf.write_shift(4, b8ocnts.reduce(function(acc,x) { return acc+x[1]; }, 0));
+			buf.write_shift(4, b8ocnts.length);
+		}
+		/* 2.2.46 OfficeArtIDCL + */
+		b8ocnts.forEach(function(b8) {
+			buf.write_shift(4, b8[0]);
+			buf.write_shift(4, b8[2]);
+		});
+	}
+	/* 2.2.9 OfficeArtFOPT */
+	{
+		buf.write_shift(2, 0x33); // 0x03 | (3 << 4)
+		buf.write_shift(2, 0xF00B);
+		buf.write_shift(4, 0x12); // 3 * 6
+		/* 2.3.21.15 Text Boolean Properties */
+		buf.write_shift(2, 0xBF); buf.write_shift(4, 0x00080008);
+		/* 2.3.7.2 fillColor */
+		buf.write_shift(2, 0x0181); buf.write_shift(4, 0x08000041);
+		/* 2.3.8.1 lineColor */
+		buf.write_shift(2, 0x01C0); buf.write_shift(4, 0x08000040);
+	}
+	/* 2.2.45 OfficeArtSplitMenuColorContainer */
+	{
+		buf.write_shift(2, 0x40);
+		buf.write_shift(2, 0xF11E);
+		buf.write_shift(4, 16);
+		buf.write_shift(4, 0x0800000D);
+		buf.write_shift(4, 0x0800000C);
+		buf.write_shift(4, 0x08000017);
+		buf.write_shift(4, 0x100000F7);
+	}
+	return buf;
+}
+function write_comments_biff8(ba/*:BufArray*/, comments/*:Array<[Comment[], number, number]>*/) {
+	var notes/*:Array<RawData>*/ = [], sz = 0, pl = buf_array(), baseid = b8oid;
+	var _oasc;
+	comments.forEach(function(c, ci) {
+		var author = "";
+		var text = c[0].map(function(t) { if(t.a && !author) author = t.a; return t.t }).join("");
+		++b8oid;
+
+		/* 2.2.14 OfficeArtSpContainer */
+		{
+			var oasc = new_buf(0x96);
+			oasc.write_shift(2, 0x0F);
+			oasc.write_shift(2, 0xF004);
+			oasc.write_shift(4, 0x96);
+			/* 2.2.40 OfficeArtFSP */
+			{
+				oasc.write_shift(2, 0xca2); // 0x02 | (0xca << 4)
+				oasc.write_shift(2, 0xF00A);
+				oasc.write_shift(4, 8);
+				oasc.write_shift(4, b8oid);
+				oasc.write_shift(4, 0xA00);
+			}
+			/* 2.2.9 OfficeArtFOPT */
+			{
+				oasc.write_shift(2, 0xE3); // 0x03 | (14 << 4)
+				oasc.write_shift(2, 0xF00B);
+				oasc.write_shift(4, 0x54); // 14 * 6
+				/* 2.3.21.1 ITxid */
+				oasc.write_shift(2, 0x80); oasc.write_shift(4, 0);
+				/* 2.3.21.12 txdir */
+				oasc.write_shift(2, 0x8B); oasc.write_shift(4, 0x02);
+				/* 2.3.21.15 Text Boolean Properties */
+				oasc.write_shift(2, 0xBF); oasc.write_shift(4, 0x00080008);
+				/* 2.3.6.30 cxk */
+				oasc.write_shift(2, 0x0158); oasc.l += 4;
+				/* 2.3.7.2 fillColor */
+				oasc.write_shift(2, 0x0181); oasc.write_shift(4, 0x08000050);
+				/* 2.3.7.4 fillBackColor */
+				oasc.write_shift(2, 0x0183); oasc.write_shift(4, 0x08000050);
+				/* 2.3.7.6 fillCrMod */
+				oasc.write_shift(2, 0x0185); oasc.write_shift(4, 0x100000F4);
+				/* 2.3.7.43 Fill Style Boolean Properties */
+				oasc.write_shift(2, 0x01BF); oasc.write_shift(4, 0x00100010);
+				/* 2.3.8.1 lineColor */
+				oasc.write_shift(2, 0x01C0); oasc.write_shift(4, 0x08000051);
+				/* 2.3.8.4 lineCrMod */
+				oasc.write_shift(2, 0x01C3); oasc.write_shift(4, 0x100000F4);
+				/* 2.3.13.2 shadowColor */
+				oasc.write_shift(2, 0x0201); oasc.write_shift(4, 0x08000051);
+				/* 2.3.13.4 shadowCrMod */
+				oasc.write_shift(2, 0x0203); oasc.write_shift(4, 0x100000F4);
+				/* 2.3.13.23 Shadow Style Boolean Properties */
+				oasc.write_shift(2, 0x023F); oasc.write_shift(4, 0x00030001);
+				/* 2.3.4.44 Group Shape Boolean Properties */
+				oasc.write_shift(2, 0x03BF); oasc.write_shift(4, 0x00020000 | (c[0].hidden ? 2 : 0));
+			}
+			/* [MS-XLS] 2.5.193 OfficeArtClientAnchorSheet */
+			{
+				oasc.l += 2;
+				oasc.write_shift(2, 0xF010);
+				oasc.write_shift(4, 0x12);
+				oasc.write_shift(2, 0x3); // do not move or size with cells
+				oasc.write_shift(2, c[2] + 2); oasc.l += 2;
+				oasc.write_shift(2, c[1] + 1); oasc.l += 2;
+				oasc.write_shift(2, c[2] + 4); oasc.l += 2;
+				oasc.write_shift(2, c[1] + 5); oasc.l += 2;
+			}
+			/* [MS-XLS] 2.5.194 OfficeArtClientData */
+			{
+				oasc.l += 2;
+				oasc.write_shift(2, 0xF011);
+				oasc.l += 4;
+			}
+			oasc.l = 0x96;
+			if(ci == 0) /* write_biff_rec(pl, 0x003C, oasc); */ _oasc = oasc;
+			else write_biff_rec(pl, 0x00EC, oasc);
+		}
+		sz += 0x96;
+
+		/* [MS-XLS] 2.4.181 Obj */
+		{
+			var obj = new_buf(52); // 22 + 26 + 4
+			/* [MS-XLS] 2.5.143 FtCmo */
+			obj.write_shift(2, 0x15);
+			obj.write_shift(2, 0x12);
+			obj.write_shift(2, 0x19);
+			obj.write_shift(2, b8oid);
+			obj.write_shift(2, 0);
+			obj.l = 22;
+			/* [MS-XLS] 2.5.149 FtNts */
+			obj.write_shift(2, 0x0D);
+			obj.write_shift(2, 0x16);
+			obj.write_shift(4, 0x62726272);
+			obj.write_shift(4, 0x95374305);
+			obj.write_shift(4, 0x80301328);
+			obj.write_shift(4, 0x69696904 + b8oid*256);
+			obj.write_shift(2,0);
+			obj.write_shift(4,0);
+			// reserved
+			obj.l += 4;
+			write_biff_rec(pl, 0x005D, obj);
+		}
+
+		/* [MS-XLS] 2.5.195 OfficeArtClientTextbox */
+		{
+			var oact = new_buf(8);
+			oact.l += 2;
+			oact.write_shift(2, 0xF00D);
+			oact.l += 4;
+			write_biff_rec(pl, 0x00EC, oact);
+		}
+		sz += 8;
+
+		/* [MS-XLS] 2.4.329 TxO */
+		{
+			var txo = new_buf(18);
+			txo.write_shift(2, 0x12);
+			txo.l += 8;
+			txo.write_shift(2, text.length);
+			txo.write_shift(2, 0x10);
+			txo.l += 4;
+			write_biff_rec(pl, 0x01b6, txo);
+			/* text continue record TODO: switch to wide strings */
+			{
+				var cont = new_buf(1 + text.length);
+				cont.write_shift(1, 0);
+				cont.write_shift(text.length, text, "sbcs");
+				write_biff_rec(pl, 0x003C, cont);
+			}
+			/* formatting continue records */
+			{
+				var conf = new_buf(0x10);
+				conf.l += 8;
+				conf.write_shift(2, text.length);
+				conf.l += 6;
+				write_biff_rec(pl, 0x003C, conf);
+			}
+		}
+
+		/* 2.4.179 Note */
+		{
+			var notesh = new_buf(12 + author.length);
+			notesh.write_shift(2, c[1]);
+			notesh.write_shift(2, c[2]);
+			notesh.write_shift(2, 0 | (c[0].hidden ? 0 : 2));
+			notesh.write_shift(2, b8oid);
+			notesh.write_shift(2, author.length);
+			notesh.write_shift(1, 0);
+			notesh.write_shift(author.length, author, "sbcs");
+			notesh.l ++;
+			notes.push(notesh);
+		}
+	});
+	/* [MS-ODRAW] 2.2.13 OfficeArtDgContainer */
+	{
+		var hdr = new_buf(80);
+		hdr.write_shift(2, 0x0F)
+		hdr.write_shift(2, 0xF002);
+		hdr.write_shift(4, sz + hdr.length - 8);
+		/* [MS-ODRAW] 2.2.49 OfficeArtFDG */
+		{
+			hdr.write_shift(2, 0x10);
+			hdr.write_shift(2, 0xF008);
+			hdr.write_shift(4, 0x08);
+			hdr.write_shift(4, comments.length + 1);
+			hdr.write_shift(4, b8oid);
+		}
+		/* [MS-ODRAW] 2.2.16 OfficeArtSpgrContainer */
+		{
+			hdr.write_shift(2, 0x0f);
+			hdr.write_shift(2, 0xF003);
+			hdr.write_shift(4, sz + 0x30);
+			/* [MS-ODRAW] 2.2.14 OfficeArtSpContainer */
+			{
+				hdr.write_shift(2, 0x0f);
+				hdr.write_shift(2, 0xF004);
+				hdr.write_shift(4, 0x28);
+				/* [MS-ODRAW] 2.2.38 OfficeArtFSPGR */
+				{
+					hdr.write_shift(2, 0x01);
+					hdr.write_shift(2, 0xF009);
+					hdr.write_shift(4, 0x10);
+					hdr.l += 16;
+				}
+				/* [MS-ODRAW] 2.2.40 OfficeArtFSP */
+				{
+					hdr.write_shift(2, 0x02);
+					hdr.write_shift(2, 0xF00A);
+					hdr.write_shift(4, 0x08);
+					hdr.write_shift(4, baseid);
+					hdr.write_shift(4, 0x05);
+				}
+			}
+		}
+		write_biff_rec(ba, 0x00EC, /* hdr */ bconcat([hdr, _oasc]));
+	}
+	ba.push(pl.end());
+	notes.forEach(function(n) { write_biff_rec(ba, 0x001C, n); });
+	b8ocnts.push([baseid, comments.length + 1, b8oid]);
+	++b8oid;
+}
+
 function write_FONTS_biff8(ba, data, opts) {
 	write_biff_rec(ba, 0x0031 /* Font */, write_Font({
 		sz:12,
@@ -260,12 +527,12 @@ function write_ws_biff8(idx/*:number*/, opts, wb/*:Workbook*/) {
 			/* write cell */
 			write_ws_biff8_cell(ba, cell, R, C, opts);
 			if(b8 && cell.l) ws['!links'].push([ref, cell.l]);
-			if(b8 && cell.c) comments.push([ref, cell.c]);
+			if(cell.c) comments.push([cell.c, R, C]);
 		}
 	}
 	var cname/*:string*/ = _sheet.CodeName || _sheet.name || s;
 	/* ... */
-	// if(b8) comments.forEach(function(comment) { write_biff_rec(ba, 0x001c /* Note */, write_NoteSh(comment)); });
+	if(b8) write_comments_biff8(ba, comments); else write_comments_biff2(ba, comments);
 	/* ... */
 	if(b8) write_biff_rec(ba, 0x023e /* Window2 */, write_Window2((_WB.Views||[])[0]));
 	/* ... */
@@ -335,8 +602,10 @@ function write_biff8_global(wb/*:Workbook*/, bufs, opts/*:WriteOpts*/) {
 	var C = buf_array();
 	/* METADATA [MTRSettings] [ForceFullCalculation] */
 	if(b8) write_biff_rec(C, 0x008C /* Country */, write_Country());
-	/* *SUPBOOK *LBL *RTD [RecalcId] *HFPicture *MSODRAWINGGROUP */
+	/* *SUPBOOK *LBL *RTD [RecalcId] *HFPicture */
 
+	/* BIFF8: MsoDrawingGroup [*Continue] */
+	if(b8 && b8ocnts.length) write_biff_rec(C, 0x00EB /* MsoDrawingGroup */, write_MsoDrawingGroup());
 	/* BIFF8: [SST *Continue] ExtSST */
 	if(b8 && opts.Strings) write_biff_continue(C, 0x00FC /* SST */, write_SST(opts.Strings, opts));
 
@@ -379,6 +648,7 @@ function write_biff8_buf(wb/*:Workbook*/, opts/*:WriteOpts*/) {
 		o.ssf = wb.SSF;
 	}
 
+	b8oid = 1; b8ocnts = [];
 	o.Strings = /*::((*/[]/*:: :any):SST)*/; o.Strings.Count = 0; o.Strings.Unique = 0;
 	fix_write_opts(o);
 
diff --git a/bits/80_parseods.js b/bits/80_parseods.js
index 8b44a69..622006c 100644
--- a/bits/80_parseods.js
+++ b/bits/80_parseods.js
@@ -248,8 +248,8 @@ function parse_content_xml(d/*:string*/, _opts, _nfm)/*:Workbook*/ {
 		var ws = ({}/*:any*/); if(opts.dense) ws["!data"] = [];
 		var Rn, q/*:: :any = ({t:"", v:null, z:null, w:"",c:[],}:any)*/;
 		var ctag = ({value:""}/*:any*/);
-		var textp = "", textpidx = 0, textptag/*:: = {}*/;
-		var textR = [];
+		var textp = "", textpidx = 0, textptag/*:: = {}*/, oldtextp = "", oldtextpidx = 0;
+		var textR = [], oldtextR = [];
 		var R = -1, C = -1, range = {s: {r:1000000,c:10000000}, e: {r:0, c:0}};
 		var row_ol = 0;
 		var number_format_map = _nfm || {}, styles = {};
@@ -334,7 +334,7 @@ function parse_content_xml(d/*:string*/, _opts, _nfm)/*:Workbook*/ {
 					C+= colpeat-1;
 				} else if(Rn[1]!=='/') {
 					++C;
-					textp = ""; textpidx = 0; textR = [];
+					textp = oldtextp = ""; textpidx = oldtextpidx = 0; textR = []; oldtextR = [];
 					colpeat = 1;
 					var rptR = rowpeat ? R + rowpeat - 1 : R;
 					if(C > range.e.c) range.e.c = C;
@@ -443,10 +443,17 @@ function parse_content_xml(d/*:string*/, _opts, _nfm)/*:Workbook*/ {
 					if(textR.length) /*::(*/comment/*:: :any)*/.R = textR;
 					comment.a = creator;
 					comments.push(comment);
+					textp = oldtextp; textpidx = oldtextpidx; textR = oldtextR;
+				}
+				else if(Rn[0].charAt(Rn[0].length-2) !== '/') {
+					state.push([Rn[3], false]);
+					var annotag = parsexmltag(Rn[0], true);
+					/* office:display TODO: check if there is a global override */
+					if(!(annotag["display"] && parsexmlbool(annotag["display"]))) comments.hidden = true;
+					oldtextp = textp; oldtextpidx = textpidx; oldtextR = textR;
+					textp = ""; textpidx = 0; textR = [];
 				}
-				else if(Rn[0].charAt(Rn[0].length-2) !== '/') {state.push([Rn[3], false]);}
 				creator = ""; creatoridx = 0;
-				textp = ""; textpidx = 0; textR = [];
 				break;
 
 			case 'creator': // 4.3.2.7 <dc:creator>
diff --git a/bits/81_writeods.js b/bits/81_writeods.js
index 3c612a0..67f5ced 100644
--- a/bits/81_writeods.js
+++ b/bits/81_writeods.js
@@ -204,7 +204,6 @@ var write_content_ods/*:{(wb:any, opts:any):string}*/ = /* @__PURE__ */(function
 	};
 
 	var null_cell_xml = '          <table:table-cell />\n';
-	var covered_cell_xml = '          <table:covered-table-cell/>\n';
 	var write_ws = function(ws, wb/*:Workbook*/, i/*:number*/, opts, nfs)/*:string*/ {
 		/* Section 9 Tables */
 		var o/*:Array<string>*/ = [];
@@ -236,7 +235,7 @@ var write_content_ods/*:{(wb:any, opts:any):string}*/ = /* @__PURE__ */(function
 					ct['table:number-rows-spanned'] =    (marr[mi].e.r - marr[mi].s.r + 1);
 					break;
 				}
-				if(skip) { o.push(covered_cell_xml); continue; }
+				if(skip) { o.push('          <table:covered-table-cell/>\n'); continue; }
 				var ref = encode_cell({r:R, c:C}), cell = dense ? (ws["!data"][R]||[])[C]: ws[ref];
 				if(cell && cell.f) {
 					ct['table:formula'] = escapexml(csf_to_ods_formula(cell.f));
@@ -270,8 +269,8 @@ var write_content_ods/*:{(wb:any, opts:any):string}*/ = /* @__PURE__ */(function
 						ct['office:date-value'] = (parseDate(cell.v).toISOString());
 						ct['table:style-name'] = "ce1";
 						break;
-					//case 'e':
-					default: o.push(null_cell_xml); continue;
+					//case 'e': // TODO: translate to ODS errors
+					default: o.push(null_cell_xml); continue; // TODO: empty cell with comments
 				}
 				var text_p = write_text_p(textp);
 				if(cell.l && cell.l.Target) {
@@ -282,7 +281,17 @@ var write_content_ods/*:{(wb:any, opts:any):string}*/ = /* @__PURE__ */(function
 					text_p = writextag('text:a', text_p, {'xlink:href': _tgt.replace(/&/g, "&amp;")});
 				}
 				if(nfs[cell.z]) ct["table:style-name"] = "ce" + nfs[cell.z].slice(1);
-				o.push('          ' + writextag('table:table-cell', writextag('text:p', text_p, {}), ct) + '\n');
+				var payload = writextag('text:p', text_p, {});
+				if(cell.c) {
+					var acreator = "", apayload = "", aprops = {};
+					for(var ci = 0; ci < cell.c.length; ++ci) {
+						if(!acreator && cell.c[ci].a) acreator = cell.c[ci].a;
+						apayload += "<text:p>" + write_text_p(cell.c[ci].t) + "</text:p>";
+					}
+					if(!cell.c.hidden) aprops["office:display"] = true;
+					payload = writextag('office:annotation', apayload, aprops) + payload;
+				}
+				o.push('          ' + writextag('table:table-cell', payload, ct) + '\n');
 			}
 			o.push('        </table:table-row>\n');
 		}
diff --git a/bits/83_numbers.js b/bits/83_numbers.js
index 731d47a..07b6834 100644
--- a/bits/83_numbers.js
+++ b/bits/83_numbers.js
@@ -450,7 +450,7 @@ function compress_iwa_file(buf) {
   return u8concat(out);
 }
 var numbers_lut_new = function() {
-  return { sst: [], rsst: [], ofmt: [], nfmt: [], fmla: [], ferr: [] };
+  return { sst: [], rsst: [], ofmt: [], nfmt: [], fmla: [], ferr: [], cmnt: [] };
 };
 function numbers_format_cell(cell, t, flags, ofmt, nfmt) {
   var _a, _b, _c, _d;
@@ -684,7 +684,8 @@ function parse_new_storage(buf, lut) {
   var t = buf[1];
   switch (t) {
     case 0:
-      return void 0;
+      ret = { t: "z" };
+      break;
     case 2:
       ret = { t: "n", v: d128 };
       break;
@@ -726,6 +727,12 @@ function parse_new_storage(buf, lut) {
       zidx = dv.getUint32(doff, true);
     doff += 4;
   }
+  if (fields & 524288) {
+    var cmntidx = dv.getUint32(doff, true);
+    doff += 4;
+    if (lut.cmnt[cmntidx])
+      ret.c = iwa_to_s5s_comment(lut.cmnt[cmntidx]);
+  }
   if (zidx > -1)
     numbers_format_cell(ret, t | 5 << 8, fields >> 13, lut.ofmt[zidx], lut.nfmt[zidx]);
   if (t == 7)
@@ -927,6 +934,12 @@ function parse_TST_TableDataList(M, root) {
       case 3:
         data[key] = parse_shallow(le[5][0].data);
         break;
+      case 10:
+        {
+          var cs = M[parse_TSP_Reference(le[10][0].data)][0];
+          data[key] = parse_TSD_CommentStorageArchive(M, cs.data);
+        }
+        break;
       default:
         throw type;
     }
@@ -992,8 +1005,38 @@ function parse_TST_Tile(M, root) {
     }, [])
   };
 }
+function parse_TSD_CommentStorageArchive(M, data) {
+  var _a, _b, _c, _d, _e, _f, _g, _h, _i, _j;
+  var out = { t: "", a: "" };
+  var csp = parse_shallow(data);
+  if ((_b = (_a = csp == null ? void 0 : csp[1]) == null ? void 0 : _a[0]) == null ? void 0 : _b.data)
+    out.t = u8str((_d = (_c = csp == null ? void 0 : csp[1]) == null ? void 0 : _c[0]) == null ? void 0 : _d.data) || "";
+  if ((_f = (_e = csp == null ? void 0 : csp[3]) == null ? void 0 : _e[0]) == null ? void 0 : _f.data) {
+    var as = M[parse_TSP_Reference((_h = (_g = csp == null ? void 0 : csp[3]) == null ? void 0 : _g[0]) == null ? void 0 : _h.data)][0];
+    var asp = parse_shallow(as.data);
+    if ((_j = (_i = asp[1]) == null ? void 0 : _i[0]) == null ? void 0 : _j.data)
+      out.a = u8str(asp[1][0].data);
+  }
+  if (csp == null ? void 0 : csp[4]) {
+    out.replies = [];
+    csp[4].forEach(function(pi) {
+      var cs = M[parse_TSP_Reference(pi.data)][0];
+      out.replies.push(parse_TSD_CommentStorageArchive(M, cs.data));
+    });
+  }
+  return out;
+}
+function iwa_to_s5s_comment(iwa) {
+  var out = [];
+  out.push({ t: iwa.t || "", a: iwa.a, T: iwa.replies && iwa.replies.length > 0 });
+  if (iwa.replies)
+    iwa.replies.forEach(function(reply) {
+      out.push({ t: reply.t || "", a: reply.a, T: true });
+    });
+  return out;
+}
 function parse_TST_TableModelArchive(M, root, ws) {
-  var _a, _b, _c, _d, _e, _f, _g, _h;
+  var _a, _b, _c, _d, _e, _f, _g, _h, _i;
   var pb = parse_shallow(root.data);
   var range = { s: { r: 0, c: 0 }, e: { r: 0, c: 0 } };
   range.e.r = (varint_to_i32(pb[6][0].data) >>> 0) - 1;
@@ -1016,7 +1059,9 @@ function parse_TST_TableModelArchive(M, root, ws) {
     lut.ferr = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[12][0].data)][0]);
   if ((_e = store[17]) == null ? void 0 : _e[0])
     lut.rsst = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[17][0].data)][0]);
-  if ((_f = store[22]) == null ? void 0 : _f[0])
+  if ((_f = store[19]) == null ? void 0 : _f[0])
+    lut.cmnt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[19][0].data)][0]);
+  if ((_g = store[22]) == null ? void 0 : _g[0])
     lut.nfmt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[22][0].data)][0]);
   var tile = parse_shallow(store[3][0].data);
   var _R = 0;
@@ -1043,12 +1088,12 @@ function parse_TST_TableModelArchive(M, root, ws) {
     });
     _R += _tile.nrows;
   });
-  if ((_g = store[13]) == null ? void 0 : _g[0]) {
+  if ((_h = store[13]) == null ? void 0 : _h[0]) {
     var ref = M[parse_TSP_Reference(store[13][0].data)][0];
     var mtype = varint_to_i32(ref.meta[1][0].data);
     if (mtype != 6144)
       throw new Error("Expected merge type 6144, found ".concat(mtype));
-    ws["!merges"] = (_h = parse_shallow(ref.data)) == null ? void 0 : _h[1].map(function(pi) {
+    ws["!merges"] = (_i = parse_shallow(ref.data)) == null ? void 0 : _i[1].map(function(pi) {
       var merge = parse_shallow(pi.data);
       var origin = u8_to_dataview(parse_shallow(merge[1][0].data)[1][0].data), size = u8_to_dataview(parse_shallow(merge[2][0].data)[1][0].data);
       return {
diff --git a/bits/85_parsezip.js b/bits/85_parsezip.js
index b5262dc..41f6a28 100644
--- a/bits/85_parsezip.js
+++ b/bits/85_parsezip.js
@@ -13,6 +13,13 @@ function safe_parse_wbrels(wbrels, sheets) {
 	return !wbrels || wbrels.length === 0 ? null : wbrels;
 }
 
+function parse_sheet_legacy_drawing(sheet, type, zip, path, idx, opts, wb, comments) {
+	if(!sheet || !sheet['!legdrawel']) return;
+	var dfile = resolve_path(sheet['!legdrawel'].Target, path);
+	var draw = getzipstr(zip, dfile, true);
+	if(draw) parse_vml(utf8read(draw), sheet, comments||[]);
+}
+
 function safe_parse_sheet(zip, path/*:string*/, relsPath/*:string*/, sheet, idx/*:number*/, sheetRels, sheets, stype/*:string*/, opts, wb, themes, styles) {
 	try {
 		sheetRels[sheet]=parse_rels(getzipstr(zip, relsPath, true), path);
@@ -51,6 +58,7 @@ function safe_parse_sheet(zip, path/*:string*/, relsPath/*:string*/, sheet, idx/
 			}
 		});
 		if(tcomments && tcomments.length) sheet_insert_comments(_ws, tcomments, true, opts.people || []);
+		parse_sheet_legacy_drawing(_ws, stype, zip, path, idx, opts, wb, comments);
 	} catch(e) { if(opts.WTF) throw e; }
 }
 
diff --git a/bits/86_writezip.js b/bits/86_writezip.js
index 4c85250..5e819f0 100644
--- a/bits/86_writezip.js
+++ b/bits/86_writezip.js
@@ -51,6 +51,9 @@ function write_zip_xlsb(wb/*:Workbook*/, opts/*:WriteOpts*/)/*:ZIP*/ {
 		add_rels(opts.rels, 4, f, RELS.CUST_PROPS);
 	}
 
+	var people = ["SheetJ5"];
+	opts.tcid = 0;
+
 	for(rId=1;rId <= wb.SheetNames.length; ++rId) {
 		var wsrels = {'!id':{}};
 		var ws = wb.Sheets[wb.SheetNames[rId-1]];
@@ -70,6 +73,17 @@ function write_zip_xlsb(wb/*:Workbook*/, opts/*:WriteOpts*/)/*:ZIP*/ {
 			var need_vml = false;
 			var cf = "";
 			if(comments && comments.length > 0) {
+				var needtc = false;
+				comments.forEach(function(carr) {
+					carr[1].forEach(function(c) { if(c.T == true) needtc = true; });
+				});
+				if(needtc) {
+					cf = "xl/threadedComments/threadedComment" + rId + ".xml";
+					zip_add_file(zip, cf, write_tcmnt_xml(comments, people, opts));
+					ct.threadedcomments.push(cf);
+					add_rels(wsrels, -1, "../threadedComments/threadedComment" + rId + ".xml", RELS.TCMNT);
+				}
+
 				cf = "xl/comments" + rId + "." + wbext;
 				zip_add_file(zip, cf, write_comments_bin(comments, opts));
 				ct.comments.push(cf);
@@ -125,6 +139,13 @@ function write_zip_xlsb(wb/*:Workbook*/, opts/*:WriteOpts*/)/*:ZIP*/ {
 	ct.metadata.push(f);
 	add_rels(opts.wbrels, -1, "metadata." + wbext, RELS.XLMETA);
 
+	if(people.length > 1) {
+		f = "xl/persons/person.xml";
+		zip_add_file(zip, f, write_people_xml(people, opts));
+		ct.people.push(f);
+		add_rels(opts.wbrels, -1, "persons/person.xml", RELS.PEOPLE);
+	}
+
 	zip_add_file(zip, "[Content_Types].xml", write_ct(ct, opts));
 	zip_add_file(zip, '_rels/.rels', write_rels(opts.rels));
 	zip_add_file(zip, 'xl/_rels/workbook.' + wbext + '.rels', write_rels(opts.wbrels));
diff --git a/bits/90_utils.js b/bits/90_utils.js
index 14e1353..35b09c4 100644
--- a/bits/90_utils.js
+++ b/bits/90_utils.js
@@ -15,7 +15,7 @@ function make_json_row(sheet/*:Worksheet*/, r/*:Range*/, R/*:number*/, cols/*:Ar
 	}
 	if(!dense || sheet["!data"][R]) for (var C = r.s.c; C <= r.e.c; ++C) {
 		var val = dense ? (sheet["!data"][R]||[])[C] : sheet[cols[C] + rr];
-		if(val === undefined || val.t === undefined) {
+		if(val == null || val.t === undefined) {
 			if(defval === undefined) continue;
 			if(hdr[C] != null) { row[hdr[C]] = defval; }
 			continue;
diff --git a/modules/04_base64.js b/modules/04_base64.js
index 637bee2..459523d 100644
--- a/modules/04_base64.js
+++ b/modules/04_base64.js
@@ -45,6 +45,26 @@ function Base64_encode_pass(input) {
   }
   return o;
 }
+function Base64_encode_arr(input) {
+  var o = "";
+  var c1 = 0, c2 = 0, c3 = 0, e1 = 0, e2 = 0, e3 = 0, e4 = 0;
+  for (var i = 0; i < input.length; ) {
+    c1 = input[i++];
+    e1 = c1 >> 2;
+    c2 = input[i++];
+    e2 = (c1 & 3) << 4 | c2 >> 4;
+    c3 = input[i++];
+    e3 = (c2 & 15) << 2 | c3 >> 6;
+    e4 = c3 & 63;
+    if (isNaN(c2)) {
+      e3 = e4 = 64;
+    } else if (isNaN(c3)) {
+      e4 = 64;
+    }
+    o += Base64_map.charAt(e1) + Base64_map.charAt(e2) + Base64_map.charAt(e3) + Base64_map.charAt(e4);
+  }
+  return o;
+}
 function Base64_decode(input) {
   var o = "";
   var c1 = 0, c2 = 0, c3 = 0, e1 = 0, e2 = 0, e3 = 0, e4 = 0;
diff --git a/modules/04_base64.ts b/modules/04_base64.ts
index 10bfc37..1943bcc 100644
--- a/modules/04_base64.ts
+++ b/modules/04_base64.ts
@@ -37,6 +37,25 @@ function Base64_encode_pass(input: string): string {
 	}
 	return o;
 }
+function Base64_encode_arr(input: Uint8Array|number[]): string {
+	var o = "";
+	var c1=0, c2=0, c3=0, e1=0, e2=0, e3=0, e4=0;
+	for(var i = 0; i < input.length; ) {
+		c1 = input[i++];
+		e1 = (c1 >> 2);
+
+		c2 = input[i++];
+		e2 = ((c1 & 3) << 4) | (c2 >> 4);
+
+		c3 = input[i++];
+		e3 = ((c2 & 15) << 2) | (c3 >> 6);
+		e4 = (c3 & 63);
+		if (isNaN(c2)) { e3 = e4 = 64; }
+		else if (isNaN(c3)) { e4 = 64; }
+		o += Base64_map.charAt(e1) + Base64_map.charAt(e2) + Base64_map.charAt(e3) + Base64_map.charAt(e4);
+	}
+	return o;
+}
 function Base64_decode(input: string): string {
 	var o = "";
 	var c1=0, c2=0, c3=0, e1=0, e2=0, e3=0, e4=0;
diff --git a/modules/83_numbers.js b/modules/83_numbers.js
index 731d47a..07b6834 100644
--- a/modules/83_numbers.js
+++ b/modules/83_numbers.js
@@ -450,7 +450,7 @@ function compress_iwa_file(buf) {
   return u8concat(out);
 }
 var numbers_lut_new = function() {
-  return { sst: [], rsst: [], ofmt: [], nfmt: [], fmla: [], ferr: [] };
+  return { sst: [], rsst: [], ofmt: [], nfmt: [], fmla: [], ferr: [], cmnt: [] };
 };
 function numbers_format_cell(cell, t, flags, ofmt, nfmt) {
   var _a, _b, _c, _d;
@@ -684,7 +684,8 @@ function parse_new_storage(buf, lut) {
   var t = buf[1];
   switch (t) {
     case 0:
-      return void 0;
+      ret = { t: "z" };
+      break;
     case 2:
       ret = { t: "n", v: d128 };
       break;
@@ -726,6 +727,12 @@ function parse_new_storage(buf, lut) {
       zidx = dv.getUint32(doff, true);
     doff += 4;
   }
+  if (fields & 524288) {
+    var cmntidx = dv.getUint32(doff, true);
+    doff += 4;
+    if (lut.cmnt[cmntidx])
+      ret.c = iwa_to_s5s_comment(lut.cmnt[cmntidx]);
+  }
   if (zidx > -1)
     numbers_format_cell(ret, t | 5 << 8, fields >> 13, lut.ofmt[zidx], lut.nfmt[zidx]);
   if (t == 7)
@@ -927,6 +934,12 @@ function parse_TST_TableDataList(M, root) {
       case 3:
         data[key] = parse_shallow(le[5][0].data);
         break;
+      case 10:
+        {
+          var cs = M[parse_TSP_Reference(le[10][0].data)][0];
+          data[key] = parse_TSD_CommentStorageArchive(M, cs.data);
+        }
+        break;
       default:
         throw type;
     }
@@ -992,8 +1005,38 @@ function parse_TST_Tile(M, root) {
     }, [])
   };
 }
+function parse_TSD_CommentStorageArchive(M, data) {
+  var _a, _b, _c, _d, _e, _f, _g, _h, _i, _j;
+  var out = { t: "", a: "" };
+  var csp = parse_shallow(data);
+  if ((_b = (_a = csp == null ? void 0 : csp[1]) == null ? void 0 : _a[0]) == null ? void 0 : _b.data)
+    out.t = u8str((_d = (_c = csp == null ? void 0 : csp[1]) == null ? void 0 : _c[0]) == null ? void 0 : _d.data) || "";
+  if ((_f = (_e = csp == null ? void 0 : csp[3]) == null ? void 0 : _e[0]) == null ? void 0 : _f.data) {
+    var as = M[parse_TSP_Reference((_h = (_g = csp == null ? void 0 : csp[3]) == null ? void 0 : _g[0]) == null ? void 0 : _h.data)][0];
+    var asp = parse_shallow(as.data);
+    if ((_j = (_i = asp[1]) == null ? void 0 : _i[0]) == null ? void 0 : _j.data)
+      out.a = u8str(asp[1][0].data);
+  }
+  if (csp == null ? void 0 : csp[4]) {
+    out.replies = [];
+    csp[4].forEach(function(pi) {
+      var cs = M[parse_TSP_Reference(pi.data)][0];
+      out.replies.push(parse_TSD_CommentStorageArchive(M, cs.data));
+    });
+  }
+  return out;
+}
+function iwa_to_s5s_comment(iwa) {
+  var out = [];
+  out.push({ t: iwa.t || "", a: iwa.a, T: iwa.replies && iwa.replies.length > 0 });
+  if (iwa.replies)
+    iwa.replies.forEach(function(reply) {
+      out.push({ t: reply.t || "", a: reply.a, T: true });
+    });
+  return out;
+}
 function parse_TST_TableModelArchive(M, root, ws) {
-  var _a, _b, _c, _d, _e, _f, _g, _h;
+  var _a, _b, _c, _d, _e, _f, _g, _h, _i;
   var pb = parse_shallow(root.data);
   var range = { s: { r: 0, c: 0 }, e: { r: 0, c: 0 } };
   range.e.r = (varint_to_i32(pb[6][0].data) >>> 0) - 1;
@@ -1016,7 +1059,9 @@ function parse_TST_TableModelArchive(M, root, ws) {
     lut.ferr = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[12][0].data)][0]);
   if ((_e = store[17]) == null ? void 0 : _e[0])
     lut.rsst = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[17][0].data)][0]);
-  if ((_f = store[22]) == null ? void 0 : _f[0])
+  if ((_f = store[19]) == null ? void 0 : _f[0])
+    lut.cmnt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[19][0].data)][0]);
+  if ((_g = store[22]) == null ? void 0 : _g[0])
     lut.nfmt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[22][0].data)][0]);
   var tile = parse_shallow(store[3][0].data);
   var _R = 0;
@@ -1043,12 +1088,12 @@ function parse_TST_TableModelArchive(M, root, ws) {
     });
     _R += _tile.nrows;
   });
-  if ((_g = store[13]) == null ? void 0 : _g[0]) {
+  if ((_h = store[13]) == null ? void 0 : _h[0]) {
     var ref = M[parse_TSP_Reference(store[13][0].data)][0];
     var mtype = varint_to_i32(ref.meta[1][0].data);
     if (mtype != 6144)
       throw new Error("Expected merge type 6144, found ".concat(mtype));
-    ws["!merges"] = (_h = parse_shallow(ref.data)) == null ? void 0 : _h[1].map(function(pi) {
+    ws["!merges"] = (_i = parse_shallow(ref.data)) == null ? void 0 : _i[1].map(function(pi) {
       var merge = parse_shallow(pi.data);
       var origin = u8_to_dataview(parse_shallow(merge[1][0].data)[1][0].data), size = u8_to_dataview(parse_shallow(merge[2][0].data)[1][0].data);
       return {
diff --git a/modules/83_numbers.ts b/modules/83_numbers.ts
index 43c8bca..c412627 100644
--- a/modules/83_numbers.ts
+++ b/modules/83_numbers.ts
@@ -3,7 +3,7 @@
 
 /* these are type imports and do not show up in the generated JS */
 import { CFB$Container, CFB$Entry } from 'cfb';
-import { WorkBook, WorkSheet, Range, CellObject, ParsingOptions, WritingOptions, DenseWorkSheet } from '../';
+import { WorkBook, WorkSheet, Range, CellObject, ParsingOptions, WritingOptions, DenseWorkSheet, Comments } from '../';
 import type { utils } from "../";
 
 declare var encode_col: typeof utils.encode_col;
@@ -389,6 +389,14 @@ interface RichText {
 	l?: string;
 }
 
+/** IWA tree-style comment */
+interface IWAComment {
+	/** text */
+	t?: string;
+	/** author */
+	a?: string;
+	replies?: IWAComment[];
+}
 /** .TST.DataStore */
 interface DataLUT {
 	/** shared string table */
@@ -403,8 +411,10 @@ interface DataLUT {
 	fmla: ProtoMessage[];
 	/** formula errors */
 	ferr: ProtoMessage[];
+	/** comment table */
+	cmnt: IWAComment[];
 }
-var numbers_lut_new = (): DataLUT => ({ sst: [], rsst: [], ofmt: [], nfmt: [], fmla: [], ferr: [] });
+var numbers_lut_new = (): DataLUT => ({ sst: [], rsst: [], ofmt: [], nfmt: [], fmla: [], ferr: [], cmnt: [] });
 
 function numbers_format_cell(cell: CellObject, t: number, flags: number, ofmt: ProtoMessage, nfmt: ProtoMessage): void {
 	var ctype = t & 0xFF, ver = t >> 8;
@@ -552,7 +562,7 @@ function parse_new_storage(buf: Uint8Array, lut: DataLUT): CellObject | void {
 	var ret: CellObject;
 	var t = buf[1];
 	switch(t) {
-		case  0: return void 0; // return { t: "z" }; // blank?
+		case  0: ret = { t: "z" }; break;
 		case  2: ret = { t: "n", v: d128 }; break; // number
 		case  3: ret = { t: "s", v: lut.sst[sidx] }; break; // string
 		case  5: ret = { t: "d", v: dt }; break; // date-time
@@ -578,6 +588,10 @@ function parse_new_storage(buf: Uint8Array, lut: DataLUT): CellObject | void {
 	if(fields & 0x07E000) { if(zidx == -1) zidx = dv.getUint32(doff, true); doff += 4; }
 
 	//          0x080000 comment
+	if(fields & 0x080000) {
+		var cmntidx = dv.getUint32(doff, true); doff += 4;
+		if(lut.cmnt[cmntidx]) ret.c = iwa_to_s5s_comment(lut.cmnt[cmntidx]);
+	}
 	//          0x100000 warning
 
 	if(zidx > -1) numbers_format_cell(ret, t | (5<<8), fields >> 13, lut.ofmt[zidx], lut.nfmt[zidx] );
@@ -736,6 +750,11 @@ function parse_TST_TableDataList(M: MessageSpace, root: IWAMessage): any[] {
 			} break;
 			case 2: data[key] = parse_shallow(le[6][0].data); break;
 			case 3: data[key] = parse_shallow(le[5][0].data); break;
+			case 10: {
+				// .TSD.CommentStorageArchive
+				var cs = M[parse_TSP_Reference(le[10][0].data)][0];
+				data[key] = parse_TSD_CommentStorageArchive(M, cs.data);
+			} break;
 			default: throw type;
 		}
 	});
@@ -804,6 +823,37 @@ function parse_TST_Tile(M: MessageSpace, root: IWAMessage): TileInfo {
 	};
 }
 
+/** Parse .TSD.CommentStorageArchive (3056) */
+function parse_TSD_CommentStorageArchive(M: MessageSpace, data: Uint8Array): IWAComment {
+	var out: IWAComment = { t: "", a: ""};
+	var csp = parse_shallow(data);
+	if(csp?.[1]?.[0]?.data) out.t = u8str(csp?.[1]?.[0]?.data) || "";
+	if(csp?.[3]?.[0]?.data) {
+		/* .TSK.AnnotationAuthorArchive (212) */
+		var as = M[parse_TSP_Reference(csp?.[3]?.[0]?.data)][0];
+		var asp = parse_shallow(as.data);
+		if(asp[1]?.[0]?.data) out.a = u8str(asp[1][0].data)
+	}
+	if(csp?.[4]) {
+		out.replies = [];
+		csp[4].forEach(pi => {
+			var cs = M[parse_TSP_Reference(pi.data)][0];
+			out.replies!.push(parse_TSD_CommentStorageArchive(M, cs.data));
+		});
+	}
+	return out;
+}
+/** Create SheetJS threaded comment structure from IWA comment */
+function iwa_to_s5s_comment(iwa: IWAComment): Comments {
+	var out: Comments = [];
+	out.push({t: iwa.t||"", a: iwa.a, T: iwa.replies && (iwa.replies.length > 0) });
+	/* TODO: do apps support a tree of replies? */
+	if(iwa.replies) iwa.replies.forEach(reply => {
+		out.push({t: reply.t ||"", a: reply.a, T:true });
+	});
+	return out;
+}
+
 /** Parse .TST.TableModelArchive (6001) */
 function parse_TST_TableModelArchive(M: MessageSpace, root: IWAMessage, ws: WorkSheet) {
 	var pb = parse_shallow(root.data);
@@ -822,6 +872,7 @@ function parse_TST_TableModelArchive(M: MessageSpace, root: IWAMessage, ws: Work
 	if(store[11]?.[0]) lut.ofmt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[11][0].data)][0]);
 	if(store[12]?.[0]) lut.ferr = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[12][0].data)][0]);
 	if(store[17]?.[0]) lut.rsst = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[17][0].data)][0]);
+	if(store[19]?.[0]) lut.cmnt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[19][0].data)][0]);
 	if(store[22]?.[0]) lut.nfmt = parse_TST_TableDataList(M, M[parse_TSP_Reference(store[22][0].data)][0]);
 
 	// .TST.TileStorage