I would strongly recommend that you retain an attorney to perform this task. If this is not an option, you will need to write your opposition to the motion to dismiss on your own. If you take a look at the motion to dismiss, you should follow the format of the motion to dismiss. Even copy the headings and order of the headings. If the heading says, "PLAINTIFF FAILS TO STATE A CLAIM", your heading should read, "PLAINTIFF STATES A CLAIM." The motion should mention reasons for the dismissal supported by case law, public policy, etc... and the other side's interpretation of the facts according to those reasons. At the very least, you should read the cases mentioned in the motion to dismiss and state why the facts of the case do not apply or that they support your position. Even copy how the opposing attorney cited the case. If there are facts mentioned that you dispute, you should state your own version of the facts. In addition to this, you should conduct your own online searches for case law (e.g. google, etc...). Basically, the motion to dismiss has provided you with an outline. Make sure that you dispute each claim that the opposition has made. If you have your own claims not mentioned by the other side, you can add your own headings, but at the very least you need to address each of the opposition's claims. Best of luck!
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If you are pro se, the court will give you a lot of leeway in the format of your opposition, so form is less important than substance. The main thing will be to put in an affidavit that refutes the motion either factually or legally. There is no step by step guide to writing oppositions. Its a skill that lawyers develop over time, beginning in law school when they begin to learn Federal practice and substantive law, and continues well into their years as an attorney.
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Call the U.S. District Court of Massachusetts Pro Se Office. The Federal Courthouse in Boston has a whole office of attorneys who will help you with formatting and explain what should be in the Opposition. Also, they have a list of attorneys who are on the Pro Se list as Pro Bono Attorneys who are ready and willing to assist, and maybe even take the case for free. I am on that Pro Bono list, but the best place to start is the Pro Se Office and their job is to help you.