I finally found the way to access the attribute.
Instead of using directly the DirectoryEntry to connect to the LDAP such as :
DirectoryEntry DEBase = new DirectoryEntry("LDAP://" + DomaineName);
I used
DirectoryContext context = new DirectoryContext(DirectoryContextType.Domain,
domaineName));
DirectoryEntry dERoot = System.DirectoryServices.ActiveDirectory.Domain.GetDomain(context).GetDirectoryEntry();
Then I have no problem accessing the gecos attribute