EXCEL VBA to show images as comments

[jolivanes]

I was under the impression that you wanted something like this.
If so, change references as and where required.
The Cells in Column A need the filename without path and file extension.

Sub Maybe_Try_So()
Dim PicturePath As String
Dim CommentBox As Comment
Dim i As Long
Dim fn


    For i = 1 To Cells(Rows.Count, 1).End(xlUp).Row    '<---- Change the 1 to the first cell in Column A with a file name without extension
    fn = Dir("C:\Folder Name 1\Folder Name 2\Folder Name 3\" & Range("A" & i).Value & ".*")    '<---- Change to actual Folder(s)
        If Len(Dir("C:\Folder Name 1\Folder Name 2\Folder Name 3\" & Range("A" & i).Value & ".*", vbDirectory)) <> 0 Then    '<---- Change to actual Folder(s)
            PicturePath = fn
            Application.Range("A" & i).ClearComments
                Set CommentBox = Application.Range("A" & i).AddComment
                CommentBox.Text Text:=""
                CommentBox.Shape.Fill.UserPicture (PicturePath)
                CommentBox.Shape.Height = 20    '<---- Set size or use the AutoSize
                CommentBox.Shape.Width = 20    '<---- Set size or use the AutoSize
                'CommentBox.Shape.TextFrame.AutoSize = True
                CommentBox.Visible = False
            Else
        End If
    Next i
End Sub