Comments

<commentList>
  <comment ref="D4" authorId="0">
    <text>
      <r>
        <rPr>
          <b/>
          <sz val="8"/>
          <color indexed="81"/>
          <rFont val="Calibri"/>
          <charset val="1"/>
          <scheme val="minor"/>
        </rPr>
        <t>Chad:</t>
      </r>
      <r>
        <rPr>
          <sz val="8"/>
          <color indexed="81"/>
          <rFont val="Calibri"/>
          <charset val="1"/>
          <scheme val="minor"/>
        </rPr>
        <t xml:space="preserve">
          Why such high expense?</t>
      </r>
    </text>
  </comment>

<commentList> is a listing of all comments on a sheet. The first comment in this example has @ref="D4" and @authorId="0". This indicates that the comment is associated with cell D4 and is associated with the author "Chad".

The content of <comment> is rich text, following the rich text schematics, including the author name and actual comment.