Navigate to your Moodle course.

From the left Navigation panel, click Grades to access the Grader report.

From the top row of tabs, click Export.

From the second row of tabs, click Excel spreadsheet.

Scroll to the bottom of the grade items and click Export format options to expand the section.

Check the box next to Include feedback in export to pull in your feedback comments. Select or deselect other options as desired.

Click Download.

Click the downloaded Excel spreadsheet to open it and then click Enable Editing so you can save the spreadsheet to a desired location.