Public Sub BookFromQueryToOra()
    Const sConn  As String = "ODBC;Driver={Microsoft ODBC for Oracle};Server=(DESCRIPTION=(ADDRESS=(PROTOCOL=TCP)(HOST=ServerNameOrIP)(PORT=1521))(CONNECT_DATA=(SID=ServiceName)));Uid=UserName;Pwd=UserPassword;"
    Const sSQL As String = "Select * from SYS.ALL_TAB_COMMENTS Where TABLE_TYPE='TABLE'"
    Dim pBook As Workbook, pSheet As Worksheet, pLO As ListObject
    Set pBook = Workbooks.Add(xlWBATWorksheet)
    Set pSheet = pBook.Worksheets(1)
    Set pLO = pSheet.ListObjects.Add(xlSrcExternal, sConn, True, xlYes, pSheet.Range("A1"))
    With pLO.QueryTable
        .CommandType = xlCmdSql
        .CommandText = sSQL
        .Refresh False
        .Delete
    End With
End Sub