可以這樣寫：
dear dr. ×××,
thank you very much for you letter dated 07/12/05 regarding our paper (your pa
per"s referece no.) entitled “********”. also, the authors wish to thank the
reviewer for his or her positive answers to the questions in the check list a
nd favorable recommendation. based on the suggestions of the editor and the re
viewer, we have amended the paper accordingly. enclosed please find the respon
ses from authors and list of changes, a diskette containing the manuscript and
three copies (including one copy with changes marked) of the revised manuscri
pt.
the changes made is listed as follows:
*****
*****
yours sincerely,
*****
不過也沒一個統一的格式，各個雜志不一樣，有的雜志有兩個或者三個
referee給你意見，就要單獨列出來，修改的地方在manuscrip中用下劃線標出來。