Once you manuscript has come back from reviewers you may be given the opportunity to revise it in accordance with the reviewer comments. You will usually receive a letter from the editor who handled your manuscript outlining the changes they would like you to make and links to the reviewer reports. This letter usually contains information on how to return your revised manuscript including instructions on how to highlight the changes made and when you need to return the revised version. TIP: journals have different revision deadlines which vary from as little as a few weeks to three months depending on the revisions that need to be made. If you do not think you will be able to return a revised manuscript in the allotted time tell the editor immediately.
Yes, I know that Dr. I have published quite a bit and yet I still dread reading reviews. Nevertheless, I have some experience writing letters responding to reviewers and editors. This is how I deal with the process. Hopefully my strategy will help others facing the same challenge.
A sample cover letter for your next manuscript revision at a peer-review journal. This letter is archived at the University of Pennsylvania Humor Page are the answers. Choke on it.