Change the orientation of the text in a comment box in Excel 2007

You can change the orientation of the text in a comment box by performing the following steps:
1. Right click on a cell that has the comment and then click Edit Comment.
2. Right click the border of the comment box and click Format Comment...
3. From the Format Comment dialog box that opens, click the Alignment tab.
4. In the Orientation box, make the selection.
5. Click OK.

Note:
Unlike the orientation applied to a cell, you do not have the freedom to orient the text with the degree precision thing.