Dear Dr. ****:
Your manuscript entitled "Title" (MS #J3 16-2) has now been reviewed by two referees, It has been found to contain material acceptable for publication in the Journal of ***** after adequate revision.
Both referees were supportive of your work. They have made some specific comments and suggestions for improvement which merit your careful aftention.
A copy of 'Instructions for Submifting a Revised Manuscript' is enclosed. In your lefter of transmittal, please comment point-by-point on the suggestions made by the referees.
I hope you will find the suggestions of the referees useful. I look forward to receiving your revised manuscript.
Sincerely,