# EDGAR Filing Document

**Accession Number:** 0001111565
**File Stem:** 0001635295-23-000009
**Filing Date:** 2023-2
**Character Count:** 9110
**Document Hash:** bc7649ed546d24df36086b14d6b7be47
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001635295-23-000009.hdr.sgml**: 20230210

**ACCESSION NUMBER**: 0001635295-23-000009

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

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230210

**DATE AS OF CHANGE**: 20230210

**EFFECTIVENESS DATE**: 20230210

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY MELLON FUNDS TRUST
- **CENTRAL INDEX KEY:** 0001111565
- **IRS NUMBER:** 134121547

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09903
- **FILM NUMBER:** 23612117

**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
- **IRS NUMBER:** 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

```

Report of Independent Registered Public
Accounting Firm

The Board of Trustees of BNY Mellon Funds Trust:

We have examined management of BNY Mellon Funds Trust's
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 Focused
Equity Opportunities Fund, BNY Mellon Tax-Sensitive Large Cap Multi-
Strategy Fund, BNY Mellon International Equity Income 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, BNY Mellon Municipal
Opportunities Fund, BNY Mellon National Municipal Money Market Fund
and BNY Mellon Government Money Market Fund (collectively 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 August 31, 2022. BNY Mellon Funds Trust 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 relating
to the engagement.

Included among our procedures were the following tests performed as of
August 31, 2022, and with respect to agreement of security purchases
and sales, for the period from May 31, 2022 (the date of the Funds' last
examination), through August 31, 2022:

1.	Confirmation with the Custodian of all securities held, hypothecated,
pledged or placed in escrow or out for transfer with brokers, pledgees,
or transfer agents;
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 August 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 July 1, 2021 - June 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 August
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 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.

/s/ KPMG LLP
New York, New York
February 10, 2023

						February 10, 2023

  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 Focused Equity Opportunities Fund, BNY Mellon Tax-Sensitive
Large Cap Multi-Strategy Fund, BNY Mellon International Equity
Income 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, BNY Mellon
Municipal Opportunities Fund, BNY Mellon National Municipal Money
Market Fund, and BNY Mellon Government Money Market 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 August 31, 2022 and for the
period from May 31, 2022 (the date of the Funds' last examination)
through August 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 1940 as of August 31, 2022 and for the
period from May 31, 2022 (the date of the Funds' last examination)
through August 31, 2022, with respect to securities reflected in the
investment accounts of the Funds.

BNY Mellon Funds Trust

Jim Windels
Treasurer

```