Advice on reapplying

[ibzo]

Hello,

my wife will be reapplying for a spouse visa, and I was thinking to include the wording of their previous refusal in my sponsorship letter, break it up into points and reply to each point accordingly, along with the text from my original sponsorship letter. Is this a good idea, or should I not include the text from their refusal and break it up into points etc as that would make it look like an appeal.

Thanks