Ten simple rules for writing a response to reviewers

Ten simple rules for writing a response to reviewers - William Stafford Noble
Published: October 12, 2017 in PLOS

1. Provide an overview, then quote the full set of reviews
2. Be polite and respectful of all reviewers
3. Accept the blame
4. Make the response self-contained
5. Respond to every point raised by the reviewer
6. Use typography to help the reviewer navigate your response
7. Whenever possible, begin your response to each comment with a direct answer to the point being raised
8. When possible, do what the reviewer asks
9. Be clear about what changed relative to the previous version
10. If necessary, write the response twice

Full article:    https://doi.org/10.1371/journal.pcbi.1005730

I might also advise writing the response while you're doing revisions, both to keep track of edits and keep a tight link with what the reviewers are actually asking for, as it can be easy to get fixated on your interpretation of a comment, rather than their actual words, which might ask for less than you thought.