Okay, Got it. Thanks! 

Sub PictureToComments()

    For Each cell In Range("a4:a100000")
        cell.AddComment
        cell.Comment.Text Text:=""
        cell.Comment.Visible = True
        cell.Comment.Shape.Select
        Selection.ShapeRange.Fill.UserPicture "G:\North America Sales\Products\Necklaces\Images\" & cell.Value & ".png"
        cell.Select
        cell.Comment.Visible = False
        
        Next
        
End Sub