Ha, reviewer #1, eat this:

Reviewer #2 Evaluations:
RECOMMENDATION: Publish (…) as is
Paper Interesting: Yes
Original Paper: Yes
Sufficient Physics: Yes
Well Organized: Yes
Clear and Error Free: Yes
Conclusions Supported: Yes
Appropriate Title: Yes
Good Abstract: Yes
Satisfactory English: Yes
Adequate References: Yes
Clear Figures: Yes
OVERALL RATING: Very Good

I rest my case. :-)

Dear Editor,

We would like to answer to the concerns raised by the reviewer regarding our submitted manuscript. According to the review no new finding has been picked up from the experimental data. We can by no means share this assessment.

[Explanation why.]

Therefore we dissent the rejection of our manuscript on the basis of the reviewers concerns. Since we nevertheless respect the perception of the reviewer, we enclose a revision of our manuscript that allows an even easier recognition of the new findings that have indeed been picked up in our work.

Okay, okay, den letzten Absatz kann ich so nicht stehen lassen… ;-)

Natürlich gibt es auch zu diesem Thema einen passenden PHD-Comic.