\documentclass{article}
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\title{Authors Response to Reviews}
\author{}
\date{\begin{flushright}\today\end{flushright}}
\begin{document}
\maketitle
\section*{}
Dear Editors and Reviewers of JOURNAL NAME,
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\begin{center}
Sincerely,
Authors
\end{center}
\section*{Editor's comments}
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\textbf{1}: Point text
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\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
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\textbf{2}: Point text
\end{flushleft}
\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
\end{flushleft}
\begin{flushleft}
\textbf{3}: Point text
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\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
\end{flushleft}
\section*{Reviewer 1}
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\textbf{1}: Point text
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\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
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\begin{flushleft}
\textbf{2}: Point text
\end{flushleft}
\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
\end{flushleft}
\begin{flushleft}
\textbf{3}: Point text
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\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
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\section*{Reviewer 2}
\begin{flushleft}
\textbf{1}: Point text
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\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
\end{flushleft}
\begin{flushleft}
\textbf{2}: Point text
\end{flushleft}
\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
\end{flushleft}
\begin{flushleft}
\textbf{3}: Point text
\end{flushleft}
\begin{flushleft}
\textbf{\#Response\#:}
Here is our response text.
\end{flushleft}
\end{document}
