Hi Elwin,
See concerning objects by Robert Rosenberg
The reason you encounter the error is because the Object
Positioning setting for Comments is "Don't move or size with cells".
This can be found on the Properties Tab of the
Format-->Comments command.
but read his entire reply (2002-10-17, programming) which includes
additional material not quoted above and a macro at
http://groups.google.com/groups?threadm=#AX6xQcdCHA.1596@tkmsftngp10
The above was found using Google Groups search
on the part of the your post that looked like it was part
of the actual message. When posting that you get an
error you should post the exact wording of the message
to help you and others find a solution in the newsgroup
archives.
If you need help installing a macro see
http://www.mvps.org/dmcritchie/excel/getstarted.htm#havemacro
for more normal stuff not involving objects
To reset the used range for the entire workbook see
Why do my scrollbars go to row 500 -- my data ends in cell E50?
http://www.contextures.com/xlfaqApp.html#Unused