Hi @mariahneu

There currently isn't a way to use a formula to look at the Conversations tab (with comments) to check values or see the number of comments made.

@akrenek's idea of using the Last Comment column is a good one if you want to count how many rows have a comment in general! You could just change the in-sheet reference to be a cross-sheet reference:

 =COUNT({Latest Comment Column})

See: Add a latest comment column | Smartsheet Learning Center

If you were referring to a general Text/Number column and comments you add there, you can use the same COUNT function but point it at that column instead.

Cheers,
Genevieve