Loop That Will Count Number Of Comments In a Column Between Empty Cells

Good Afternoon All,

I am wanting to write a macro that will loop and count the below comments, giving me their placement as there can be up to 9 comments. The comments are in Column U and I would count them in row T.

So in the below example I would like it to put in the numbers beside the comments.

1 Comment: OEM #1171022
2 Comment: SALT CHAIN


1 Comment: 41L SALT CHAIN CAN USE ON JD850C REMOVE 1 LINK.
2 Comment: CAN USE 3P5927C CMACHAIN NOTEWL
3 Comment: SALT CHAIN

The blank cells are part numbers that do not have comments, as well as each part can have anywhere from 1 - 9 comments so it has to be able to adapt to those perameters. There will always be breaks between the comments as there is other data that forces the breaks.

Any help at all would be greatly appreciated as I am out of my league on this one.

Thank you.