Scott
You can use Autofilter for this.  Let's call the sheet that has the
comments, the first sheet, and the other sheet the second sheet.
Copy all the names in the first sheet and paste them into Column A of
the second sheet.  Delete all the rows that have duplicates.
In the first sheet, select any cell within your data, and click on
Data - Filter - Autofilter.  This places a drop-down arrow in the first cell
of every column.
Click the down-arrow in the names column.  This displays all the names
in that names column.  Click on a name.  This filters your data so only that
one name is displayed (however many times it appears in your data).  Also,
only those comments that apply to that one name are displayed.  Select all
the comments shown and click Edit - Copy.
Go to the second sheet, find the name you selected on the first sheet,
select the corresponding cell in Column B, and click on Edit - Paste
Special - Transpose.  Click OK.  That places all the comments for that one
name into the same row as that one name.  Repeat this for each of the
remaining names.
If the amount of data is so large that this procedure is cumbersome, you
might consider a VBA solution.  Post back if you want to go with VBA  HTH
Otto