DECLARE @Employee
TABLE   (
        EmpName         VARCHAR(50) NOT NULL,
        EmpComments     VARCHAR(MAX) NULL,
        EmpCommentsDate DATETIME NOT NULL
        );
        
INSERT  @Employee
        (EmpName, EmpComments, EmpCommentsDate)
VALUES  ('A', 'A1', '2009-12-12 12:05:00.000');

INSERT  @Employee
        (EmpName, EmpComments, EmpCommentsDate)
VALUES  ('B', 'B1', '2009-12-12 12:02:00.000');

INSERT  @Employee
        (EmpName, EmpComments, EmpCommentsDate)
VALUES  ('C', 'C1', '2009-12-12 12:00:00.000');

SELECT  DISTINCT 
        TOP (2) 
        EmpName,
        EmpCommentsDate
FROM    @Employee
ORDER   BY 
        EmpCommentsDate,
        EmpName;

SELECT  TOP (2)
        EmpName,
        MAX(EmpCommentsDate)
FROM    @Employee
GROUP   BY
        EmpName
ORDER   BY 
        MAX(EmpCommentsDate) DESC;