You could try opening the spreadsheet with Excel, and saving it as an XML spreadsheet. The XML should be much easier to parse.
I just did a test using Excel 2003, and the cell comments are preserved. Here is the relevant portion of the XML. (I've changed the whitespace and removed font tags for clarity)
<Row>
<Cell>
<Data ss:Type="String">This is a cell</Data>
<Comment ss:Author="Throckmorton P. Ruddygore">
<ss:Data xmlns="http://www.w3.org/TR/REC-html40">
<B>Throckmorton P. Ruddygore:</B>
This is a comment
</ss:Data>
</Comment>
</Cell>
</Row>
If you have an inconveniently large number of spreadsheets to work with, perhaps you could use OLE to automate the conversion to XML.
cat >~/.sig </dev/interesting
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