Two ways you can achieve it. First solution is manual operation as:
Take your simple html file and open it in Excel.
Add a comment to a cell.
Save it, preserving the html format.
Second solution is through code as:
<html xmlns:v="urn:schemas-microsoft-com:vml">
xmlns:office="urn:schemas-microsoft-com:office:office"
xmlns:excel="urn:schemas-microsoft-com:office:excel"
xmlns="http://www.w3.org/TR/REC-html40">
<body>
<div style="mso-element:comment-list">
<div style="mso-element:comment">
<div v:shape="_comment1">
This is first comment
</div>
<div v:shape="_comment2">
This is another comment
</div>
</div>
</div>
</body>
</html>
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