Question

He said to me,"They have never helped me."

Answer 1

Hey mate,

The reported speech for this question is:

He told me that they had never helped him...

Hope it helps

Answer 2

Heya ! Seems like Narration change :-

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ANS :-

In Narration change to indirect speech , we change the sentence ordering and remove the inverted commas and rewrite the sentence in an indirect form such as if we are telling to the speaker after the thing happened .

So , the answer :-

He told me that they had never helped him .

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Hope helps !