text: 
  function parse_comments(zip, dirComments, sheets, sheetRels, opts) {
  	for(var i = 0; i != dirComments.length; ++i) {
  		var canonicalpath=dirComments[i];
  		var comments=parse_cmnt(getzipdata(zip, canonicalpath.replace(/^\//,''), true), canonicalpath, opts);
  		if(!comments || !comments.length) continue;
  		// find the sheets targeted by these comments
  		var sheetNames = keys(sheets);
  		for(var j = 0; j != sheetNames.length; ++j) {
  			var sheetName = sheetNames[j];
  			var rels = sheetRels[sheetName];
  			if(rels) {
  				var rel = rels[canonicalpath];
  				if(rel) insertCommentsIntoSheet(sheetName, sheets[sheetName], comments);
  			}
  		}
  	}
  }
  
  function insertCommentsIntoSheet(sheetName, sheet, comments) {
  	comments.forEach(function(comment) {
  		var cell = sheet[comment.ref];
  		if (!cell) {
  			cell = {};
  			sheet[comment.ref] = cell;
  			var range = safe_decode_range(sheet["!ref"]||"BDWGO1000001:A1");
  			var thisCell = decode_cell(comment.ref);
  			if(range.s.r > thisCell.r) range.s.r = thisCell.r;
  			if(range.e.r < thisCell.r) range.e.r = thisCell.r;
  			if(range.s.c > thisCell.c) range.s.c = thisCell.c;
  			if(range.e.c < thisCell.c) range.e.c = thisCell.c;
  			var encoded = encode_range(range);
  			if (encoded !== sheet["!ref"]) sheet["!ref"] = encoded;
  		}
  
  		if (!cell.c) cell.c = [];
  		var o = {a: comment.author, t: comment.t, r: comment.r};
  		if(comment.h) o.h = comment.h;
  		cell.c.push(o);
  	});
  }
  
  