copy a picture in the sheet as comment background in sheet2 in respective cells

Hi all,
So far so good.
Following is working fine.
Code to insert pictures in designated cells ..

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Code to delete pictures at designated cells in sheet1

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Save as PDF and send email + delete pictures

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Help is requested as it is very complicated for me.
Many thanks
Kind regards

Attached a sample file . Apology

Hi again,
We may think of another way in the first step where we insert picture also to include the same picture as comment to the data before it is copied to next sheet.
With this when data is copied to next sheet, even the comments also will be copied.
Just a thought, may not be the right one.
Hope I get some help
Kind regards