diff --git a/pandas/io/formats/excel.py b/pandas/io/formats/excel.py
index 6085b53d10751..6a3e215de3f96 100644
--- a/pandas/io/formats/excel.py
+++ b/pandas/io/formats/excel.py
@@ -628,7 +628,6 @@ def _format_header_mi(self) -> Iterable[ExcelCell]:
         if self.index and isinstance(self.df.index, MultiIndex):
             coloffset = self.df.index.nlevels - 1
 
-        # Format multi-index as a merged cells.
         for lnum, name in enumerate(columns.names):
             yield ExcelCell(
                 row=lnum,