src/org/tiefaces/components/websheet/utility/CellUtility.java
public static void cloneComment(final Cell sourceCell, final Cell newCell) {

		XSSFSheet sheet = (XSSFSheet) newCell.getSheet();
		CreationHelper factory = sheet.getWorkbook().getCreationHelper();
		Drawing drawing = sheet.createDrawingPatriarch();
		XSSFComment sourceComment = (XSSFComment) sourceCell.getCellComment();
		// Below code are from POI busy manual.
		// When the comment box is visible, have it show in a 1x3 space
		ClientAnchor anchor = createCommentAnchor(newCell, factory);
		// Create the comment and set the text+author
		Comment comment = drawing.createCellComment(anchor);
		RichTextString str = factory.createRichTextString(sourceComment.getString().toString());
		comment.setString(str);
		comment.setAuthor(sourceComment.getAuthor());
		// Assign the comment to the cell
		newCell.setCellComment(comment);
		comment.setColumn(newCell.getColumnIndex());
		comment.setRow(newCell.getRowIndex());
		// As POI doesn't has well support for comments,
		// So we have to use low level api to match the comments.
		matchCommentSettings(newCell, sourceCell);
	}
public static void cloneComment(final Cell sourceCell, final Cell newCell) {

		XSSFSheet sheet = (XSSFSheet) newCell.getSheet();
		CreationHelper factory = sheet.getWorkbook().getCreationHelper();
		Drawing drawing = sheet.createDrawingPatriarch();
		XSSFComment sourceComment = (XSSFComment) sourceCell.getCellComment();
		// Below code are from POI busy manual.
		// When the comment box is visible, have it show in a 1x3 space
		ClientAnchor anchor = createCommentAnchor(newCell, factory);
		// Create the comment and set the text+author
		Comment comment = drawing.createCellComment(anchor);
		RichTextString str = factory.createRichTextString(sourceComment.getString().toString());
		comment.setString(str);
		comment.setAuthor(sourceComment.getAuthor());
		// Assign the comment to the cell
		newCell.setCellComment(comment);
		comment.setColumn(newCell.getColumnIndex());
		comment.setRow(newCell.getRowIndex());
		// As POI doesn't has well support for comments,
		// So we have to use low level api to match the comments.
		matchCommentSettings(newCell, sourceCell);
	}
clone existing comments into new cell comment.

@param sourceCell
source cell.
@param newCell
target cell.