Question

She said to me," you have not replied to my email. "

Answer 1

Answer:

if you are asking for indirect speech then the answer is

she inquired me that I had not replied to her email.

hope it helps

Answer 2

$\huge{\underline{\boxed{\tt{Direct \implies Indirect}}}}$

Direct Speech:She said to me," you have not replied to my email. "

Indirect speech:She said to me that i had not replied to her email. "