Relative Reference with HYPERLINK Function not working

[LAAdams17]

When enter the following formula

=HYPERLINK(INDIRECT("Comments!C"&(MATCH(B390,Comments!A:A,0))),)​

I get the following error: "Cannot open the specified file."

However if I go to Insert Hyperlink (Ctr k) and enter the following

#indirect("Comments!" &"C"&(MATCH(B390,Comments!A:A,0)))​

the hyperlink works.


I need to create the link using the HYPERLINK Function. I am using Excel 2007. Any help would be appreciated.

Thank you!
Lon