Spy, the irreverent monthly that gave new meaning to the journalistic principle of afflicting the comfortable, is throwing in the towel after several failed attempts to find a buyer.The magazine, founded 7 1/2 years ago, had a circulation of 185,000. The staff was told Friday about the decision to fold the publication. The move follows a failed attempt by owner Jean Pigozzi to sell it to Steve Swid and CrimeBeat’s Steve Fishman. “The owner decided to close the magazine because the only way to keep it going without going into bankruptcy meant more money out of his pocket,” managing editor George Vernadakis said. “He seemed willing to do this, but only if he could get a letter of intent from a prospective buyer. None materialized.” The final issue of Spy will be on newsstands March 8.