I think that was what I thought, and what I tried to address.

I worked on the basis that your wanted an 1100 width, and I determined the height from that, thereby maintaining the ratio. What I did was determine the (new) height by taking the (old) height, divide it by the (old) width and multiply by 1100.

Having spelt it out, I realise I made a mistake, I need to get the width before it is changed, so try this revision

[vba]

For Each file In Folder.Files
If (LCase(Right(file, 4)) = LCase(FileType)) Then
With ws.Cells(iCurrentRow, iColumn)
.Value = file.Name
.AddComment.Shape.Fill.UserPicture file.Path
With .Comment.Shape
.Height = .Width / 1100
.Width = 1100
End With

iCurrentRow = iCurrentRow + 1
End With
[/vba]