But should you be given the opportunity to revise, you are expected to write a letter accompanying your revision. This letter should explain to the editor how you dealt with each point of criticism, or why you did not respond to selected points. You should realize that although you usually don't have to address every point in every review, the comments made by the editor should not be ignored. They put the time and effort into reviewing the article, and want to see something for it. One final note about reviewers.
People often whine and moan about how nasty reviewers are.
Some of them are. Reviewers are drawn roughly from the same pool of people as those who write articles. If we all do our part, there will be fewer nasty reviews. And if you don't agree with me, you must be stupid and utterly worthless. Don't take reviewers comments personally.