先说一下Cover letter的框架，一般应注意包括以下内容：
1. 开头注意附上稿件的关键信息，主要包括Title、 Manuscript ID等；
2. 表达对责任编辑的感谢；
3. 表达对审稿人（Reviewers）的感谢；
4. 表明你（们）已对编辑和审稿人提出的建议做出相应的修改（Revisions），不用过于详细，细节性的内容可以在Response to reviewers里呈现。
现附范例（粗体部分为备注，非正文内容），仅供参考。
May 12, 2022
Joseph S. Francisco, PhD（经过第一轮审稿后，你们应该已经知道责任编辑的姓名和Title了）
Editor, Journal of XXX（职务+投稿期刊名称）
Dear Dr. Francisco,
We would like to thank you for the opportunity to revise and resubmit our manuscript ABC-2022-XXXX (Manuscript ID), entitled "XXX" by XXX et al. We found the reviewers' comments to be helpful in revising the manuscript and have carefully considered and responded to each suggestion, corresponding changes to the resubmitted manuscript are highlighted in yellow. （说明对修改内容是如何标记的，便于责任编辑查看）
We also included a response to reviewers in which we addressed comments the editor and the reviewers made （修改细节在response to reviewers中呈现）, we hope that these modifications can fulfill the requirements to make the manuscript acceptable for publication. Please let us know if you have any concerns about the manuscript and we would like to address them as soon as possible.
Thank you again for your consideration of the revised manuscript.
Sincerely,
XXX, PhD
On behalf of the authors (可有可无)
University of XXX
[email protected] (Email)
以上。