If you mean align a comment's text into columns, I don't think you can unless you use some kind fixed width font and then count characters and insert the correct number of spaces. Even then it may not look right.
If you are only trying to change the justification of the entire comment, you can use something like the sample below.
Hope it helps.
Gary
Code:
Dim oComment As Comment
For Each oComment In ActiveSheet.Comments
oComment.Shape.TextFrame.HorizontalAlignment = xlHAlignCenter
oComment.Shape.TextFrame.VerticalAlignment = xlHAlignCenter
Next oComment
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