SpreadsheetML Comments

The visible box shown for comments attached to cells is persisted using VML. The comment contents are stored separately as part of SpreadsheetML.

The package item xl/worksheets/sheet1.xml contains the following reference:

<legacyDrawing r:id="rId1" />

This is a relationship defined in xl/worksheets/_rels/sheet1.xml.rels:

<Relationship Id="rId1" Type="…/legacyDrawing"
  Target="../drawings/legacyDrawing1.vml" />

The package item xl/drawings/legacyDrawing1.vml defines the yellow gradient rectangle. Again, note that the basic rectangle is defined using a <ShapeType>. This is reused if multiple comments exist.

<xml "…">
  <o:shapelayout v:ext="edit">
    <o:idmap v:ext="edit" data="1" />
  </o:shapelayout>
  <v:shapetype id="_x0000_t202" coordsize="21600,21600" o:spt="202"
    path="m,l,21600r21600,l21600,xe">
    <v:stroke joinstyle="miter" />
    <v:path gradientshapeok="t" o:connecttype="rect" />
  </v:shapetype>
  <v:shape id="_x0000_s1027" type="#_x0000_t202"
    style="position:absolute;
    margin-left:107.25pt;margin-top:52.5pt;width:96pt;height:55.5pt;
    z-index:1" fillcolor="#f2f3cb" strokecolor="#81835a"
    o:insetmode="auto">
    <v:fill color2="#fefefb" type="gradient">
      <o:fill v:ext="view" type="gradientUnscaled" /> 
    </v:fill>
    <v:shadow on="t" color="silver" opacity=".5" obscured="t" />
    <v:path o:connecttype="none" />
    <v:textbox style="mso-direction-alt:auto">
      <div style="text-align:left" />
    </v:textbox>
    <x:ClientData ObjectType="Note">
      <x:MoveWithCells />
      <x:SizeWithCells />
        <x:Anchor>2, 15, 3, 10, 4, 15, 7, 4</x:Anchor> 
      <x:AutoFill>False</x:AutoFill> 
      <x:Row>4</x:Row> 
      <x:Column>1</x:Column> 
      <x:Visible /> 
    </x:ClientData>
  </v:shape>
</xml>