This is a simple code that is very useful if you want to change the font size on all comments that you have on your Excel sheet.
Sub ChangeCommentsFont()
Dim cmt As Comment
For Each cmt In ActiveSheet.Comments
With cmt.Shape.TextFrame.Characters.Font
.Size = 11
End With
Next cmt
End Sub
You can change this code for setting a new font name, font color, etc.