Perhaps:
Sub CommentAdder()
Dim r As Range, Big As Range
Set Big = Range("A1:J1")
Big.Offset(1, 0).ClearComments
For Each r In Big
v = r.Text
With r.Offset(1, 0)
.AddComment
.Comment.Visible = False
.Comment.Text Text:=v
End With
Next r
End Sub