小白求助！
最近投了IEEE ESL，然后返修意见给的是 Revise & Resubmit as New，并且给一个月的时间修改。大概看了一下两个审稿人，他们的修改意见都没有太多，修改难度还算可以。
想问一下这个as New的意思是重新提交以后，就不一定是原先的审稿人和编辑了吗？然后我resubmit的时候还要写cover letter么？请有经验的大佬帮忙解答一下，非常感谢！
编辑返回的邮件见下：
In view of reviewer feedback, we must decline the manuscript for publication in the Embedded Systems Letters at this time. However, a new manuscript may be submitted which takes into consideration these comments.
Please note that resubmitting your manuscript does not guarantee eventual acceptance, and that your resubmission will be subject to re-review by the reviewer(s) before a decision is rendered.
You will be unable to make your revisions on the originally submitted version of your manuscript. Instead, revise your manuscript using a word processing program and save it on your computer.
Once you have revised your manuscript, go to ," and then click on "Create a Resubmission" located next to the manuscript number. Then, follow the steps for resubmitting your manuscript.
Because we are trying to facilitate timely publication of manuscripts submitted to the Embedded Systems Letters, your revised manuscript should be uploaded as soon as possible but no later than a month from today. If it is not possible for you to submit your revision within a reasonable amount of time, we will consider your paper as a new submission.
Cathyshenzhen
