For simple C# to VB conversions, you can use any online converters like:
Code Converter C# to VB and VB to C# – Telerik[
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For above code, in VB.NET it gives:
Public Partial Class ReportCommission
Public Property ID As Long
Public Property ClientNumber As String
Public Property TwilioNumber As String
Public Property sDate As DateTime
Public Property MsgType As String
Public Property Direction As String
Public Property RepliedBy As String
Public Property MsgBody As String
Public Property ClientInfo As String
Public Property ViaEmail As Boolean
Public Property FullMsg As String
End Class
Once you have basic conversion in place, update/modify with the left changes.