Complicated vlookup ?? HELP!

Hi, I've got a requirement for excel which I hoped someone could help me with?! I've been battling with it for around 6 hours now and just can't get anywhere!

I'm happy with vlookups generally but this just isn't working!

Ok so here's what I want to do...

I have a list of text values from last month that have comments beside them
I want to compare these against the new months list to see which are new or existed last month and any that did exist last month I want to pull the comments for these through to this months sheet against the correct value...

I've put together a simple example of this in the attached... the actual spreadsheets are much more complicated but wanted to give an idea of what I'm trying to get to!


Thanks so much in advance to anyone who might be able to help! FINGERS CROSSED!