Using your posted workbook....
Here is a starting point:
• Select your worksheet
• ALT+F11...to open the VBA editor and select your workbook from the VBA Project window
• Insert.Module...to create a new VBA module
• Copy the below code and paste it into that VBA module:
Function GetComment(cCell As Range)
    Application.Volatile
    Dim strText As String
    On Error GoTo errTrap
    strText = Trim(cCell.Comment.Text)

    'To replace line-feeds with spaces
    strText = Application.Substitute(strText, vbLf, " ")
    GetComment = strText
    Exit Function
errTrap:
    GetComment = "n/a"
End Function
Now, on your worksheet, this formula, copied down, returns the comments
E3: =getcomment(C3)

In your workbook, E3 will display: help me 91066, 89740, 91234, 89558,

Is that something you can work with?