You recently borrowed something from a friend and now you would like to return it. Write a letter to your friend to: Thank them for lending you the item. Explain why you are returning it later than expected. Offer to do something for them in return.

I am writing this letter to extend my gratitude for your generosity and help. The yellow silk blouse that you gave me was very beautiful and it really helped me in making a good first impression in my job interview. I am really thankful that you let me borrow your blouse for my dream job […]