Already have them, thanks.
Here is what I came up with:
String ls_comment, ls_code, ls_char
Long ll_pos, ll_char
ls_comment = "Some regular text with U+C218U+C815U+AC74 embedded unicode."
ll_pos = Pos(ls_comment, "U+")
Do While ll_pos > 0
ls_code = Mid(ls_comment, ll_pos + 2, 4)
ll_char = of_Hex2Nbr(ls_code)
ls_char = String(Char(ll_char))
ls_comment = Replace(ls_comment, ll_pos, 6, ls_char)
ll_pos = Pos(ls_comment, "U+", ll_pos)
Loop
MessageBox("Comment", ls_comment)