Acknowledging anon. reviewers on prior rejection?

[socysoc]

Howdy,
Looking for thoughts on whether it's appropriate to thank anonymous reviewers for their comments on a prior draft that was rejected. That is, I have a rejected article that received decent feedback. I'm incorporating this feedback in my revised version and sending it to a different journal. Should I thanks anonymous reviewers from the first (rejected) journal submission?

[yep]

No, I wouldn't bother. Maybe a general "thank you to reviewers of prior versions." Otherwise you're just eating up words.