# EDGAR Filing Document

**Accession Number:** 0000053808
**File Stem:** 0001591556-23-000013
**Filing Date:** 2023-3
**Character Count:** 7957
**Document Hash:** 99a4cb44ca8124a33a1c93840d30ba14
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001591556-23-000013.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0001591556-23-000013

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

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230303

**DATE AS OF CHANGE**: 20230303

**EFFECTIVENESS DATE**: 20230303

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY Mellon Investment Funds III
- **CENTRAL INDEX KEY:** 0000053808
- **IRS NUMBER:** 042694144
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-00524
- **FILM NUMBER:** 23703018

**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:** DREYFUS/LAUREL FUNDS TRUST
- **DATE OF NAME CHANGE:** 20181030

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DREYFUS LAUREL FUNDS TRUST
- **DATE OF NAME CHANGE:** 19941122

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LAUREL FUNDS TRUST
- **DATE OF NAME CHANGE:** 19940202
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY Mellon Investment Funds III
- **CENTRAL INDEX KEY:** 0000053808
- **STANDARD INDUSTRIAL CLASSIFICATION:** UNKNOWN SIC - 0000 [0000]
- **IRS NUMBER:** 042694144
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**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:** DREYFUS/LAUREL FUNDS TRUST
- **DATE OF NAME CHANGE:** 20181030

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DREYFUS LAUREL FUNDS TRUST
- **DATE OF NAME CHANGE:** 19941122

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LAUREL FUNDS TRUST
- **DATE OF NAME CHANGE:** 19940202

```

      Report of Independent Registered Public
Accounting Firm

The Board of Trustees of
BNY Mellon Investment Funds III:

We have examined management of BNY Mellon
Investment Funds III's assertion, included in the
accompanying Management Statement Regarding
Compliance With Certain Provisions of the Investment
Company Act of 1940, that BNY Mellon Global Equity
Income Fund and BNY Mellon International Bond Fund
(collectively, the "Funds"), each a series of BNY Mellon
Investment Funds III 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 October 31, 2022. BNY Mellon
Investment Funds III's management is responsible for its
assertion. Our responsibility is to express an opinion on
management's 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 AICPA. Those
standards require that we plan and perform the examination
to obtain reasonable assurance about whether
management's assertion about compliance with the
specified requirements is fairly stated, in all material
respects. An examination involves performing procedures
to obtain evidence about whether management's assertion
is fairly stated in all material respects. The nature, timing,
and extent of the procedures selected depend on our
judgement, including an assessment of the risks of material
misstatement of management's 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 related to the engagement.
Included among our procedures were the following tests
performed as of October 31, 2022, and with respect to
agreement of security purchases and sales, for the period
from August 31, 2022 (the date of the Funds' last
examination) through October 31, 2022:
1.	Confirmation with the Custodian of all securities held,
hypothecated, pledged or placed in escrow or out for
transfer with brokers or pledgees, if any;
2.	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;

3.	Reconciliation of the Funds' securities per the books and
records of the Funds to those of the Custodian;
4.	Agreement of pending purchase and sale activity for the
Funds as of October 31, 2022, if any, to documentation of
corresponding subsequent bank statements;

5.	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;

6.	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;

7.	Review of the BNY Mellon Asset Servicing Custody and
Securities Lending Services Service Organization Control
Report ("SOC 1 Report") for the period October 1, 2021 -
September 30, 2022 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
October 31, 2022, with respect to securities reflected in the
investment accounts of the Funds is 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
Investment Funds III, and the Securities and Exchange
Commission and is not intended to be and should not be
used by anyone other than these specified parties.
      /s/ KPMG LLP
New York, New York
March 3, 2023

		March 3, 2023
Management Statement Regarding Compliance With
Certain Provisions of the Investment Company Act of
1940

We, as members of management BNY Mellon Global
Equity Income Fund and BNY Mellon International Bond
Fund (collectively, the "Funds"), each a series of BNY
Mellon Investment Funds III 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 October 31,
2022, for the period from August 31, 2022 (the date of the
Funds' last examination) through October 31, 2022.

Based on the 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 as of
October 31, 2022 and for the period from August 31, 2022
(the date of the Funds' last examination), through October
31, 2022, with respect to securities reflected in the
investment accounts of the Funds.

BNY Mellon Investment Funds III

Jim Windels
Treasurer

```