$entryID = \Bitrix\Crm\Timeline\CommentEntry::create(
array(
'TEXT' => 'Debug' . rand(),
'FILES' => ['n46'],
'SETTINGS' => ['HAS_FILES' => 'Y'],
'AUTHOR_ID' => 1,
'BINDINGS' => array(array('ENTITY_TYPE_ID' => \CCrmOwnerType::Deal, 'ENTITY_ID' => 10))
)
);