Handling French(?) Characters in a String

Hello Experts,

I've been working on a VBA procedure in my Access database that will write some data from a query to a text file.  One of the fields (Comment4) from time to time will come down with what I suspect to be some French characters.  When I try to write Comment4 from the recordset to the file, I receive the error "Invalid procedure call or argument."

A sample of the data that has thrown an error:
PLOMBERIE P.R.P LTEE (This is how it appears in the source table)
PLOMBERIE P.R.P LTE??E (This is how it appears if I open a recordset and try to manipulate the field in VBA)
P L O M B E R I E   P . R . P   L T E ƒ ‰ E (This is how it appears if I do a StrConv to Unicode)

In the latter 2 cases, I've tried doing a replace on those strings with no luck.  

Below is the code:

Function ExportDataFile(Optional ByVal AutoExport As Boolean, Optional ByVal bViewFile As Boolean) As String
    Dim rs As Recordset
    Dim fs, textfile
    Dim sTxtPath As String
    Dim sUserID As String
    Dim sComment4 As String
    
    bViewFile = Nz(bViewFile, False)
    
    'Set File Names
    sTxtPath = CurrentProject.Path & "\FTP_File\ChargebackPins_" & Format(Date, "mmddyyyy") & ".txt"
        
    Set fs = CreateObject("Scripting.FileSystemObject")
    
    If Dir(sTxtPath) > vbNullString Then Kill sTxtPath
    If Dir(sTxtPath) = vbNullString Then Set textfile = fs.CreateTextFile(sTxtPath, True)
    
    Set rs = CurrentDb.OpenRecordset(Export_ChargebackPins)
    
    If rs.RecordCount = 0 Then
        textfile.Close
        If Dir(sTxtPath) > vbNullString Then Kill sTxtPath
        If Nz(AutoExport, True) = False Then MsgBox "No Chargeback Records to Export.", vbOKOnly, "Record Export"
        sTxtPath = ""
    Else
        rs.MoveLast
        rs.MoveFirst
        
        Echo False
        
        Do Until rs.EOF
            If Nz(rs![UserID Auditor], "") = "" Then
                sUserID = DLookup("[cnh_userID_]", "tbl_UserList", "[defaultadmin]=-1")
                sComment4 = Replace(rs![Comment 4], "()", "(" & DLookup("left([first_name],1)", "tbl_UserList", "[defaultadmin]=-1") & DLookup("left([last_name],1)", "tbl_UserList", "[defaultadmin]=-1") & ")")
            Else
                sUserID = rs![UserID Auditor]
                sComment4 = StrConv(rs![Comment 4], vbUnicode)
            End If
            
                textfile.WriteLine rs![Record Code] & "|" & rs![Auth No] & "|" & Format(rs![Auth Date], "yyyymmdd") & "|" & rs![Dealer No] & "|" & rs![Invoice No] & _
                                   "|" & rs![Orig Pin] & "|" & rs![Appr Pin] & "|" & rs![Appr Amt Sign] & "|" & Format(rs![ApprPinAmt], "0.00") & "|" & rs![Comment 1] & _
                                   "|" & rs![Comment 2] & "|" & rs![Comment 3] & "|" & sComment4 & "|" & sUserID
            If bViewFile = False Then DoCmd.RunSQL ("UPDATE tbl_AuditLogMaster AS x  SET x.ExportedForESS = #" & Date & "#  WHERE (((x.AuditLogID)= " & rs!AuditLogID & ")) ")
            If Nz(rs![UserID Auditor], "") = "" Then DoCmd.RunSQL ("UPDATE tbl_AuditLogMaster AS x  SET x.[UserID Auditor] = '" & sUserID & "', x.[comment 4] = '" & sComment4 & "'  WHERE (((x.AuditLogID)= " & rs!AuditLogID & ")) ")
            rs.MoveNext
        Loop
        
        textfile.Close
        rs.Close
        Set rs = Nothing
    End If
    
    Echo True
    
    ExportDataFile = sTxtPath
End Function

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Thanks ahead of time for your assistance.