# EDGAR Filing Document

**Accession Number:** 0000799295
**File Stem:** 0001816314-23-000005
**Filing Date:** 2023-2
**Character Count:** 8416
**Document Hash:** 810daa04f0cf41083eeb09d758a27899
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001816314-23-000005.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001816314-23-000005

**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 Investment Funds I
- **CENTRAL INDEX KEY:** 0000799295
- **IRS NUMBER:** 043106135
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-04813
- **FILM NUMBER:** 23641856

**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:** 212-922-6400

**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 INVESTMENT FUNDS
- **DATE OF NAME CHANGE:** 20081201

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MELLON INSTITUTIONAL FUNDS INVESTMENT TRUST
- **DATE OF NAME CHANGE:** 20030707

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** STANDISH AYER & WOOD INVESTMENT TRUST
- **DATE OF NAME CHANGE:** 19920703
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNY Mellon Investment Funds I
- **CENTRAL INDEX KEY:** 0000799295
- **STANDARD INDUSTRIAL CLASSIFICATION:** UNKNOWN SIC - 0000 [0000]
- **IRS NUMBER:** 043106135
- **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:** 212-922-6400

**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 INVESTMENT FUNDS
- **DATE OF NAME CHANGE:** 20081201

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MELLON INSTITUTIONAL FUNDS INVESTMENT TRUST
- **DATE OF NAME CHANGE:** 20030707

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** STANDISH AYER & WOOD INVESTMENT TRUST
- **DATE OF NAME CHANGE:** 19920703

```

Report of Independent Registered Public Accounting Firm

The Board of Trustees of
BNY Mellon Investment Funds I:

We have examined management of BNY Mellon Investment Fund
I's assertion, included in the accompanying Management
Statement Regarding Compliance With Certain Provisions of the
Investment Company Act of 1940, that BNY Mellon Diversified
Emerging Markets Fund, BNY Mellon Small Cap Growth Fund,
BNY Mellon Small Cap Value Fund, BNY Mellon Small/ Mid
Cap Growth Fund, BNY Mellon Tax Sensitive Total Return Bond
Fund, and BNY Mellon International Equity Fund (collectively,
the "Funds"), each a series of BNY Mellon Investment Funds I,
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
Investment Funds I 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 September 30, 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 September 30,
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, 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 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, 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 September 30, 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 I 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 Diversified
Emerging Markets Fund, BNY Mellon Small Cap Growth Fund,
BNY Mellon Small Cap Value Fund, BNY Mellon Small/ Mid
Cap Growth Fund, BNY Mellon Tax Sensitive Total Return Bond
Fund, BNY Mellon International Equity Fund (collectively, the
"Funds"), each a series of BNY Mellon Investment Funds I, 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 September 30, 2022, as well as for the period for
the period from August 31, 2022 (the date of the Funds' last
examination) through September 30, 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
September 30, 2022, as well as for the period from August 31,
2022 (the date of the Funds' last examination) through September
30, 2022 with respect to securities reflected in the investment
accounts of the Funds.

BNY Mellon Investment Funds I

Jim Windels
Treasurer

1

```