Something you might want to consider....

If you have the address of the comment, then you can get the row reference from that address: =ROW(address)

If you have the row, then you can reference the Name using one of these methods:

=INDIRECT(ADDRESS(row_ref,1))
or
=INDEX(A1:A75,row_ref,1)

Is that something you can work with?

Regards,
Ron