This bit can create or delete a comment box depending on whether AQ4 is greater than zero or not.
Sub CommentBoxTest()
On Error Resume Next
Dim strNames As String
strNames = "Joe, Bob, Jim, Steve" 'or whatever code you use to figure out what text should be displayed in the comment box.
If Range("AQ4") > 0 Then
Range("AQ4").Comment.Delete
Range("AQ4").AddComment
Range("AQ4").Comment.Text Text:=strNames
Range("AQ4").Comment.Visible = True 'Set equal to False if you want the comment to hide itself when cell is not selected.
Else
Range("AQ4").Comment.Delete
End If
End Sub
As for the text inserted, more information would be required, but initially it sounds like it's feasible.
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