Hi Renoald.
In \mathbb R^n the term "rotation" usually means an orthogonal matrix with the determinant 1 (the determinant of an orthogonal matrix is always 1 or -1).
So, as far as I understand your question is: given two 4\times 3 matrices A and B find a rotation (an orthogonal matrix with determinant 1) R such that B=RA. And your matrices have real entries. Am I correct here?
Note that such R does not always exists: for 2 real matrices A and B one can find an orthogonal matrix R such that B=RA if and only if A^T A =B^T B, where A^T is the transpose of A. So I assume your matrices satisfy this condition; if not, you are lucky, because such R does not exists, and you do not have to do anything :)
Probably the easiest way to find R is to apply Gram-Schmidt orthogonalization to the columns of one of the matrices (say A). If you know what it is, I can tell you what to do; if not, you have to learn it first.