审稿回复的格式是点对点，一问一答，楼主可以参考以下模板：
List of Responses
Dear Editor and Reviewers:
Thank you for your letter and for the reviewers’ comments concerning our manuscript entitled “Paper Title” (ID: 文章稿号). Those comments are all valuable and very helpful for revising and improving our paper, as well as the important guiding significance to our researches. We have studied comments carefully and have made correction which we hope meet with approval. Revised portion are marked in red in the paper. The main corrections in the paper and the responds to the reviewer’s comments are as flowing:
Responds to the reviewer’s comments:
Reviewer #1:
1. Response to comment: (……简要列出意见……)
Response: ××××××
2. Response to comment: (……简要列出意见……)
Response: ××××××
......
逐条意见回答，切忌一定不能有遗漏
针对不同的问题有下列几个礼貌术语可适当用用：
We are very sorry for our negligence of ……...
We are very sorry for our incorrect writing ……...
It is really true as Reviewer suggested that……
We have made correction according to the Reviewer’s comments.
We have re-written this part according to the Reviewer’s suggestion
As Reviewer suggested that……
Considering the Reviewer’s suggestion, we have ……
最后特意感谢一下这个审稿人的意见：
Special thanks to you for your good comments.
Reviewer #2:
同上述
Reviewer #3:
××××××
Other changes:
1. Line 60-61, the statements of “……” were corrected as “…………”
2. Line 107, “……” was added
3. Line 129, “……” was deleted
××××××
We tried our best to improve the manuscript and made some changes in the manuscript. These changes will not influence the content and framework of the paper. And here we did not list the changes but marked in red in revised paper.
We appreciate for Editors/Reviewers’ warm work earnestly, and hope that the correction will meet with approval.
Once again, thank you very much for your comments and suggestions，

For the file of your response to the comments of the referees, please provide the information as clearly requested in the decision letter.
显然，你并没有完全按照 decision letter里对response的要求去做，建议还是要完全理解 decision letter才是。