Use below code by this .NET Word component:http://www.codeproject.com/Catalogs/3773/Spire-Doc-for-NET.aspx
//Create word document
Document doc = new Document();
doc.LoadFromFile(@"E:\Sample.doc");
Comment c = doc.Comments[0];
doc.Comments.Remove(c);
//Save doc file.
doc.SaveToFile("Sample.doc",FileFormat.Doc);