Sub aktualizace_komentu()
Dim y As Long
Dim new_koment As String

For y = 2 To Sheets.Count
new_koment = Cells(y + 1, 3).Value
    With Sheets(y).Range("A1")
        .ClearComments
        .AddComment
        .Comment.Text Text:=new_koment
    End With
Next y
Columns(3).AutoFit
End Sub