To rotate cells or text when they are placed, you have to supply a Rotation Matrix. If you don't want any rotation you can use the built-in constant Matrix3dIdentity. But if you want any rotation you need to come up with one on your own.
First you dimension a matrix element:
Dim oMatrix as Matrix3d oMatrix = Matrix3dIdentity
Fortunately there is a command that will create a basic rotation matrix given the axis about which you want the rotation and an angle in radians. For 2D drawings, that axis will always be Z which is indicated by the number 2.
oMatrix = Matrix3dFromAxisAndRotationAngle(2, Radians(180))