Remember that your main audience of the rebuttal is the AC. Make sure the rebuttal is self-contained, clearly makes your points, and is concise!
If your rebuttal lacks context for the AC, revise until a person who is not your co-author or the reviewer understands the points.
Ahmad Beirami
Only 2 out of 120 papers in my NeurIPS SAC batch have all reviewer scores ≥4! Don't despair with the low scores and focus on writing a clear and concise rebuttal! Good luck!