Sub InsertComment()
    Dim strImagePath As Variant
    Dim objImage As Object
        
    strImagePath = Application.GetOpenFilename("Picture, *.jpg; *.png; *.bmp")
    If strImagePath = False Then Exit Sub
                
    Set objImage = CreateObject("WIA.ImageFile")
    objImage.LoadFile strImagePath
    
    hs = objImage.width / 200
    
    With ActiveCell
        If .Comment Is Nothing Then .AddComment ("")
        .Comment.Shape.Fill.UserPicture strImagePath
        .Comment.Shape.height = objImage.height / hs
        .Comment.Shape.width = objImage.width / hs
    End With
End Sub
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