You should explain what means "it doesn't work" (which line of code returns the error code...)
By using the Excel macros (alt+F11), this VBA code works, just translate it to ABAP:
Set cell = Cells(1, 2) Text = cell.Comment.Text
So, I guess you have 2 main errors :
1) the worksheet object doesn't have any RANGE method. Anyway you don't need it because CELLS is a range object !
2) you forget the TEXT property : don't copy the COMMENT object, do :
DATA comment_text TYPE c LENGTH 255. GET PROPERTY OF obj_ecomment 'text' = comment_text.
PS: you don't need the clipboard too.
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