Filtering for Comments

My Excel Toolbox includes the following function returning TRUE if any cell in Target includes a comment:
=HasComment([Target],[Threaded])
Target is the range of cells to consider; default is the formula's cell.
If Threaded is TRUE, only threaded Comments will be considered; default is FALSE for legacy unthreaded comments (Notes). To consider both over columns A:F in row 2:
=OR(HasComment(A2:F2,TRUE),HasComment(A2:F2))
See https://sites.google.com/view/MyExcelToolbox/

Re. my previous comment, I forgot about this Define Name weirdness. If you define a Name that refers to a formula using A1 style cell references, it automatically becomes worksheet specific. But using relative R1C1 style cell references avoids this problem. So that part of my previous comment can be modified as follows:
Pick Formulas > Define Name... with
Name: IsComment
Scope: Workbook
Refers to: =NOT(ISERROR(CommentText(INDIRECT("R[0]C[0]",FALSE))))
Then it is possible to define Conditional Formatting for any range on any worksheet of the workbook using =IsComment as the Formula Rule.

My Excel Toolbox includes the following function to return the text of a Target cell's comment:
=CommentText(Target,[SkipAuthor])
This function will return the text of either a legacy unthreaded comment (Note) or a threaded Comment. If SkipAuthor is FALSE (default), the comment's author will be included in the returned text if available; otherwise, the comment's author will be removed if possible. If Target is a multi-cell range, its top-left cell applies. If Target's cell does not have a comment, #VALUE! (Error 2015) will be returned.
I use My Excel Toolbox as an add-in; therefore, the CommentText function cannot be referenced in a Conditional Formatting Rule. But there is a work-around. Pick Formulas > Define Name... with
Name: IsComment
Scope: worksheet
Refers to: =NOT(ISERROR(CommentText(A1)))
Then it is possible to define Conditional Formatting for any range on the same worksheet using =IsComment as the Formula Rule. For example, apply a fill color to each cell where the Rule is TRUE. You can filter based on cell color as suggested by Willy Vanhaelen, and each cell's color will update whenever a comment is added or deleted (press Shift+F9 to recalculate). Repeat this work-around for each applicable worksheet.
The procedures described so far only permit filtering for rows that have comments in a single column. To filter for rows that have comments in more than one column, use a helper column with a function suggested by the Tip, but modify that function as follows:

Function CellHasComment(R As Range)
    Dim C As Range, B As Boolean
    Application.Volatile True
    For Each C In R
        B = B Or Not C.Comment Is Nothing Or _
            Not C.CommentThreaded Is Nothing
    Next C
    CellHasComment = B
End Function

Assuming cells in columns A:F might have a comment, put this formula in row 2 of the helper column and copy the formula down that column:
=CellHasComment(A2:F2)
Now you can filter for rows that have TRUE in the helper column.
See https://sites.google.com/view/MyExcelToolbox/

Great tip, thanks Willy and Allen!

It can be done without a helper column:

1) Select the column that contains comments to be filtered.
2) Follow steps 3) tot 5) of the tip
3) Fill the selected cells with a color of your choice
4) Filter the column by this color

If you dont like the colors to be permanent you can easily remove them after you are done.