我的拒搞编辑回信为：
I regret to inform that your manuscript has not been accepted for publication for technical reason.

The suggested reviewers must include people from a diverse global background.

Secondly, an author (Reviewer Of Significance) of a significant paper that is cited in your own work should also be included as a potential reviewer. This ROS may not be known personally to you.

Here are the minimum requirements for suggested reviewers
(i) full name, (ii) their title, (iii) their university name, (iv) geographical location and (v) university weblink must be provided.

Yours sincerely，

技术原因撤稿重投没什么问题，那位同学是涉嫌故意回避此前的拒稿。我也很不理解为什么他不换期刊投，非要换账号换编辑投同一个期刊。

楼主的做法正大光明，只要期刊不在一定时间内限制稿件重投的话是没有问题的。
ps. 如果能够在cover letter中说明是被拒后重投的稿件，给出稿件编号，并给出针对修改意见的回复就更好了。

我想问重投修改的内容需要在文章中标记吗？