# EDGAR Filing Document

**Accession Number:** 0001816314
**File Stem:** 0001816314-23-000004
**Filing Date:** 2023-2
**Character Count:** 7357
**Document Hash:** a677aac976015036f55b934158da6ca1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001816314-23-000004.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001816314-23-000004

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

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230217

**DATE AS OF CHANGE**: 20230217

**EFFECTIVENESS DATE**: 20230217

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY Mellon Alcentra Opportunistic Global Credit Income Fund
- **CENTRAL INDEX KEY:** 0001816314
- **IRS NUMBER:** 863851615
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23651
- **FILM NUMBER:** 23641847

**BUSINESS ADDRESS:**
- **STREET 1:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286
- **BUSINESS PHONE:** 212-922-6400

**MAIL ADDRESS:**
- **STREET 1:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BNY Mellon Alcentra Opportunistic Global Credit Income Fund, Inc.
- **DATE OF NAME CHANGE:** 20200626
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY Mellon Alcentra Opportunistic Global Credit Income Fund
- **CENTRAL INDEX KEY:** 0001816314
- **IRS NUMBER:** 863851615
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286
- **BUSINESS PHONE:** 212-922-6400

**MAIL ADDRESS:**
- **STREET 1:** 240 GREENWICH STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10286

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BNY Mellon Alcentra Opportunistic Global Credit Income Fund, Inc.
- **DATE OF NAME CHANGE:** 20200626

```

      Report of Independent Registered Public Accounting
Firm

The Board of Trustees of
BNY Mellon Alcentra Opportunistic Global Credit Income
Fund:

We have examined management of BNY Mellon Alcentra
Opportunistic Global Credit Income Fund's assertion,
included in the accompanying Management Statement
Regarding Compliance With Certain Provisions of the
Investment Company Act of 1940, that BNY Mellon
Alcentra Opportunistic Global Credit Income Fund (the
"Fund"), the sole series of BNY Mellon Alcentra
Opportunistic Global Credit Income Fund, 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 September 30, 2022. BNY
Mellon Alcentra Opportunistic Global Credit Income
Fund's management is responsible for its assertion. Our
responsibility is to express an opinion on management's
assertion about the Fund's 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 September 30, 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 Fund's securities per the books and
records of the Fund to those of the Custodian;
4.	Agreement of pending purchase and sale activity for the
Fund as of September 30, 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, if
any, from the books and records of the 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 Fund's compliance with specified requirements.
In our opinion, management's assertion that the Fund
complied with the requirements of subsections (b) and (c)
of Rule 17f-2 of the Investment Company Act of 1940 as of
September 30, 2022, with respect to securities reflected in
the investment accounts of the Fund 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
Alcentra Opportunistic Global Credit Income Fund, 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
February 17, 2023

					February 17, 2023
Management Statement Regarding Compliance With
Certain Provisions of the Investment Company Act of
1940

We, as members of management of BNY Mellon Alcentra
Opportunistic Global Credit Income Fund (the "Fund"), the
sole series of BNY Mellon Alcentra Opportunistic Global
Credit Income Fund, 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 Fund's compliance with the requirements of
subsections (b) and (c) of Rule 17f-2 as of September 30,
2022, as well as for the period for the period from August
31, 2022 (the date of the Fund's last examination) through
September 30, 2022.

Based on the evaluation, we assert that the Fund was in
compliance with the requirements of subsections (b) and (c)
of Rule 17f-2 of the Investment Company Act of 1940 as of
September 30, 2022, as well as for the period for the period
from August 31, 2022 (the date of the Fund's last
examination) through September 30, 2022 with respect to
securities reflected in the investment accounts of the Fund.

BNY Mellon Alcentra Opportunistic Global Credit Income
Fund
Jim Windels
Treasurer

1

```