CommentReplaceFootnotes

Sub CommentReplaceFootnotes()

For intCount = 1 To ActiveDocument.Comments.Count
    Set aRange = ActiveDocument.Range(ActiveDocument.Comments(intCount).Scope.Start, ActiveDocument.Comments(intCount).Scope.End)
    ActiveDocument.Footnotes.Add Range:=aRange, Reference:="", Text:=ActiveDocument.Comments(intCount).Range.Text
Next

Do While ActiveDocument.Comments.Count > 0
    ActiveDocument.Comments(1).Delete
Loop

End Sub