I know this has been discussed earlier but I couldn\'t find a satisfactory answer.
I have an e-mail file (.msg) which I open like below and then call Display.
If you're using .NET's COM-interop features (you are) then you shouldn't need to worry about this.
COM tracks reference counts - and when the ref count reaches 0 COM objects get released automatically - and .NET takes care of working with the standard COM reference counting mechanism for you.
If you were P/Invoking into a C library things might be different - but you shouldn't have any worries in a standard scenario like yours.