1. Thank the editors and reviewers for reviewing your paper, and explain in detail that you have seriously considered and responded to the reviewers' comments and suggestions.
2. Explain what changes and improvements you have made to your paper, and emphasize that you have carefully studied the submission requirements and academic standards of the journal to ensure that your paper has been revised and polished according to the requirements of the journal.
3. Briefly introduce your paper, including research questions, methods, results and conclusions, and emphasize the importance and significance of your paper to periodical readers.
4. Express your trust and gratitude to the journal, indicating that you expect the journal to accept your paper, so as to provide useful information and enlightenment for readers.
It should be noted that your cover letter should be concise and focused, so that editors and reviewers can quickly understand your papers and revisions and leave a good first impression. At the same time, you can also briefly answer the questions raised by editors or reviewers in the cover letter to help them better understand your paper.