It is likely that the first reviewer was referring to minor issues of language and presentation, even spelling, typos, etc. Give the paper a careful read looking for issues and correct them. If you do this, it is unlikely that you really need a direct response to that reviewer, other than thanks. Many reviewers don't want to take on the role of "copy editors" and so will just point to that things can be improved without giving detail.
If your first language is other than the language of the paper, then it might be good to have a colleague make some comments on presentation - someone who is fluent in the language in question.
The other reviewer needs to be taken seriously, of course, and your acceptance will depend on how you respond, primarily in your edits of the paper. But that is the usual situation, of course.