Dear xxx,I'm sorry to inform you that I can not find the English magazine I borrowed from you a few days ago. I've searched everywhere, but with no luck. I'm afraid I have lost it. I feel very bad about this and feel awfully sorry for any inconveniences this may bring to you. If there is anything I can do to pay back, I'm more than happy to cover the loss as a result of this. Please feel free to let me how I could pay back your , I apolagize for the loss of the English magazine and look forward to hearing from you regards,xxx