another solution that doesnt need additional rows would be to provide one space after a given number of chars, since the width property of the td tag automatically forces multiple lines (if there are spaces or other chars where a line break may occur)
to be safe, you could also add <br> into the string instead of " ", forcing a linebreak.
the code would look sth like that
$comment = substr( -as many chars as fit-) . "<br>" . substr (......).....
to get the number of chars that fit in 150px, you could either just try some numbers, or, if you want to do it very accurately, you could get the width of each char ("e" has a width of XX px or sth like that), then parse the string char by char and cut when the total length so far is just below 150.