This'll move 'em back to where they started.
From Debra Dalgleish's site:
http://www.contextures.com/xlcomments03.html#Reset
Actually, Deb's code just moves them back. Here's a slight modification that'll
autosize the comment, too:
Option Explicit
Sub ResetComments()
Dim cmt As Comment
For Each cmt In ActiveSheet.Comments
cmt.Shape.Top = cmt.Parent.Top + 5
cmt.Shape.Left = _
cmt.Parent.Offset(0, 1).Left + 5
cmt.Shape.TextFrame.AutoSize = True
Next cmt
End Sub
If you're new to macros, you may want to read David McRitchie's intro at:
http://www.mvps.org/dmcritchie/excel/getstarted.htm