1.回复不同意的点，要有依据和证据
2.对于reviewer的每一个疑问，可以拷贝出来，然后在下面写出你的反驳或者解释，你的回复需要指明具体的引用位置和行号等，方便reviewer快速找到。
Reviewer #1 mainly posed one question that ....
Reply: We actually...
3.反驳，不要变相承认和接受。
4.对于问题较多，总结出主要关键点进行反驳。
5.对于reviewer没看懂的情况，不要说reviewer傻，要在反驳中支持文中某行有解释或者给出参考资料。
6.尽量多地肯定reviewer的正面意见。
举例：
Dear Reviewers:
We wish to thank you for the time and effort you have spent reviewing our paper. We are pleased to note that you have found our research work interesting and also pointed out some problems to help us improve the quality of our work.
Motivated by your comments, we have deeply reconsidered the architecture of our work and tried to fix all the problems you mentioned. In particular, this revised manuscript of our resubmitted letter has significantly been improved mainly as follows: (The improvements are in red in the revised letter for your convenience)
Improvement-1: xxxxxx.
Improvement-2: xxxxxx
Improvement-3: xxxxxx
Improvement-4: xxxxxx
Improvement-5: xxxxxx
Our itemized response to your questions, comments and suggestions (repeated below in italics for your convenience) is as follows:
Reviewer #1
Reviewer comment
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Our response:
Thank you for your comments. We have fixed the spelling errors as you mentioned xxxxxxxxxxxxx