Since I provided the macros (via email) that put the comments in the cells, I'm probably the only one that can answer that question.
re: count how many comments are in each cell
That's easy: The answer is 1.
You can only have 1 comment per cell.
However, you can (and sometimes do) have multiples lines in each comment. As you know from the last workbook I sent you, the code either adds a Comment to a cell or "edits" the existing Comment and adds additional lines.
In order to put the number of "comment lines" in the cell related to a given comment, the code will need to be modified to either increment a number in the respective cell whenever a comment is added/edited or actually count the lines in each comment. I think the former would be easier, but it won't be accurate if you manually edit a comment to add or delete lines.
Since I don't have the code with me at work, I can't give you any answers until this evening, at the earliest.