# EDGAR Filing Document

**Accession Number:** 0001111565
**File Stem:** 0001111565-25-000024
**Filing Date:** 2025-12
**Character Count:** 8822
**Document Hash:** 3bfa4b7e19ebb3e0d06628892a2668e5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001111565-25-000024.hdr.sgml**: 20251223

**ACCESSION NUMBER**: 0001111565-25-000024

**CONFORMED SUBMISSION TYPE**: 40-17F2

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251223

**DATE AS OF CHANGE**: 20251223

**EFFECTIVENESS DATE**: 20251223

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY MELLON FUNDS TRUST
- **CENTRAL INDEX KEY:** 0001111565

**ORGANIZATION NAME:**
- **EIN:** 134121547

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09903
- **FILM NUMBER:** 251598719

**BUSINESS ADDRESS:**
- **STREET 1:** C/O BNY MELLON INVESTMENT ADVISER, INC.
- **STREET 2:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286
- **BUSINESS PHONE:** 2129226400

**MAIL ADDRESS:**
- **STREET 1:** C/O BNY MELLON INVESTMENT ADVISER, INC.
- **STREET 2:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MELLON FUNDS TRUST
- **DATE OF NAME CHANGE:** 20030429

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MPAM FUNDS TRUST
- **DATE OF NAME CHANGE:** 20000410
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY MELLON FUNDS TRUST
- **CENTRAL INDEX KEY:** 0001111565

**ORGANIZATION NAME:**
- **EIN:** 134121547

**FILING VALUES:**
- **FORM TYPE:** 40-17F2

**BUSINESS ADDRESS:**
- **STREET 1:** C/O BNY MELLON INVESTMENT ADVISER, INC.
- **STREET 2:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286
- **BUSINESS PHONE:** 2129226400

**MAIL ADDRESS:**
- **STREET 1:** C/O BNY MELLON INVESTMENT ADVISER, INC.
- **STREET 2:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MELLON FUNDS TRUST
- **DATE OF NAME CHANGE:** 20030429

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MPAM FUNDS TRUST
- **DATE OF NAME CHANGE:** 20000410

```

Independent Accountants Report

The Board of Trustees of BNY Mellon Funds Trust:

We have examined management of BNY Mellon Funds Trusts
assertion, included in the accompanying Management Statement
Regarding Compliance With Certain Provisions of the Investment
Company Act of 1940, that BNY Mellon Income Stock Fund, BNY
Mellon Mid Cap Multi-Strategy Fund, BNY Mellon Small Cap Multi-
Strategy Fund, BNY Mellon International Fund, BNY Mellon Emerging
Markets Fund, BNY Mellon Asset Allocation Fund, BNY Mellon Bond
Fund, BNY Mellon Intermediate Bond Fund, BNY Mellon Short-Term
U.S. Government Securities Fund, BNY Mellon Corporate Bond Fund,
BNY Mellon National Intermediate Municipal Bond Fund, BNY Mellon
National Short-Term Municipal Bond Fund, BNY Mellon Pennsylvania
Intermediate Municipal Bond Fund, BNY Mellon Massachusetts
Intermediate Municipal Bond Fund, BNY Mellon New York
Intermediate Tax-Exempt Bond Fund, and BNY Mellon Municipal
Opportunities Fund (the Funds), each a series of BNY Mellon Funds
Trust, complied with the requirements of subsections (b) and (c) of
Rule 17f-2 under the Investment Company Act of 1940 (the Act) (the
specified requirements) as of February 28, 2025. BNY Mellon Funds
Trusts management is responsible for its assertion. Our responsibility
is to express an opinion on managements assertion about the Funds
compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with attestation
standards established by the American Institute of Certified Public
Accountants. Those standards require that we plan and perform the
examination to obtain reasonable assurance about whether
managements assertion about compliance with the specified
requirements is fairly stated, in all material respects. An examination
involves performing procedures to obtain evidence about whether
managements assertion is fairly stated, in all material respects. The
nature, timing, and extent of the procedures selected depend on our
judgment, including an assessment of the risks of material misstatement
of managements assertion, whether due to fraud or error. We believe
that the evidence we obtained is sufficient and appropriate to provide a
reasonable basis for our opinion.

We are required to be independent and to meet our other ethical
responsibilities in accordance with relevant ethical requirements
relating to the engagement.

Included among our procedures were the following tests performed
as of February 28, 2025, and with respect to agreement of security
purchases and sales or maturities, for the period from August 31,
2024 (the date of the Funds last examination), through February 28,
2025:

1.	Count and inspection of all securities (if any) located in the vault of
The Bank of New York Mellon Corporation in 570 Washington Blvd, Jersey
City, NJ 07310;

2.	Confirmation with the Custodian of all securities held, hypothecated,
pledged or placed in escrow or out for transfer with brokers, pledgees,
or transfer agents, if any;

3.	Obtained the Custodian reconciliation of security positions held by
institutions in book entry form (e.g., the Federal Reserve Bank, The
Depository Trust Company and various sub-custodians) to Custodian
records and verified that reconciling items were cleared in a timely
manner;

4.	Reconciliation of the Funds securities per the books and records
of the Funds to those of the Custodian;

5.	Agreement of pending purchase and sale activity for the
Funds as of February 28, 2025, if any, to documentation
of corresponding subsequent bank statements;

6.	Agreement of five security purchases and five security sales or
maturities, since the date of the last examination, from the
books and records of each Fund to corresponding bank
statements;

7.	Confirmation of all repurchase agreements with broker(s)/bank(s)
and/or agreement of corresponding subsequent cash receipts to
bank statements and agreement of underlying collateral with the
Custodian records, if any;

8.	Review of the BNY Mellon Asset Servicing Custody and Securities
Lending Services Service Organization Control Report (SOC 1
Report) for the period April 1, 2024 March 31, 2025 and noted no
relevant findings were reported in the areas of Asset Custody and
Trade Settlement.

Our examination does not provide a legal determination on the Funds
compliance with specified requirements.

In our opinion, management's assertion that the Funds complied with the
requirements of subsections (b) and (c) of Rule 17f-2 of the Investment
Company Act of 1940 as of February 28, 2025, with respect to securities
reflected in the investment accounts of the Funds are fairly stated, in all
material respects.

This report is intended solely for the information and use of
management and the Board of Trustees of BNY Mellon Funds Trust
and the Securities and Exchange Commission and is not intended to
be and should not be used by anyone other than these specified
parties.

New York, New York
December 23, 2025

December 23, 2025

Management Statement Regarding Compliance
With Certain Provisions of the Investment Company
Act of 1940

We, as members of management of BNY Mellon Income Stock Fund,
BNY Mellon Mid Cap Multi-Strategy Fund, BNY Mellon Small Cap
Multi-Strategy Fund, BNY Mellon International Fund, BNY Mellon
Emerging Markets Fund, BNY Mellon Asset Allocation Fund, BNY
Mellon Bond Fund, BNY Mellon Intermediate Bond Fund, BNY Mellon
Short-Term U.S. Government Securities Fund, BNY Mellon Corporate
Bond Fund, BNY Mellon National Intermediate Municipal Bond Fund,
BNY Mellon National Short-Term Municipal Bond Fund, BNY Mellon
Pennsylvania Intermediate Municipal Bond Fund, BNY Mellon
Massachusetts Intermediate Municipal Bond Fund, BNY Mellon New
York Intermediate Tax-Exempt Bond Fund and BNY Mellon Municipal
Opportunities Fund (the Funds), each a series of BNY Mellon Funds
Trust, are responsible for complying with the requirements of
subsections (b) and (c) of Rule 17f-2, Custody of Investments by
Registered Management Investment Companies of the Investment
Company Act of 1940. We are also responsible for establishing and
maintaining effective internal controls over compliance with those
requirements.  We have performed an evaluation of the Funds
compliance with the requirements of subsections (b) and (c) of Rule
17f-2 as of February 28, 2025, and from August 31, 2024 (the date of
the Funds last examination) through February 28, 2025.

Based on this evaluation, we assert that the Funds were in compliance
with the requirements of subsections (b) and (c) of Rule 17f-2 of the
Investment Company Act of 1940 as of February 28, 2025, and from
August 31, 2024 (the date of the Funds last examination), through
February 28, 2025, with respect to securities reflected in the investment
accounts of the Funds.

BNY Mellon Funds Trust

Jim Windels
Treasurer

```