Not as a builtin function, I don't believe. But others have faced and solved this in the past. Ozgrid.com lists a UDF that will do what you want:
Function MyComment(rng As Range)
'ozgrid.com
Application.Volatile
Dim str As String
str = Trim(rng.Comment.Text)
'// If you want to remove Chr(10) character from string, then
str = Application.Substitute(str, vbLf, " ")
MyComment = str
End Function
(source)
Install that into a regular module. Then you can use it in a cell to grab the "comment" from another cell, like so:
=MyComment(A2)
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