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Date (Month d, Year)

Dr. X. Surname
Editor-in-Chief, Journal
Street Address
City, State Zip Code
Country

Re: Manuscript reference number: "manuscript title" by First author's name et al.

Dear Dr. Surname,

Thank you for your letter dated date of editor's letter. We were pleased to know that our manuscript was rated as potentially acceptable for publication in Journal, subject to adequate revision and response to the comments raised by the reviewers.

Please find enclosed the original and number copies of the revised manuscript. We also enclose a Macintosh/Windows 95 diskette containing a file of the revised manuscript formatted in type of word processor. We confirm that the text of the electronic file is exactly similar to that of the printed copy.

As you notice, we have revised the manuscript by modifying the Abstract, Introduction, Methods, Results and Discussion sections, based on the comments made by the reviewers. Accordingly, we enclose a copy of the original manuscript marked with all the changes made during the revision process. The new text is underlined while the crossed-out text refers to the deleted original text.

Enclosed please also find our point-by-point response to the comments raised by the reviewers. As you notice, we agreed with all the comments raised by the reviewers. We would like to take this opportunity to express our sincere thanks to the reviewers who identified areas of our manuscript that needed corrections or modification. We would like also to thank you for allowing us to resubmit a revised copy of the manuscript.

I hope that the revised manuscript is accepted for publication in Journal.

Sincerely Yours,

Name of the corresponding author,
Address of the corresponding author
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