# EDGAR Filing Document

**Accession Number:** 0001111565
**File Stem:** 0001111565-26-000004
**Filing Date:** 2026-3
**Character Count:** 8435
**Document Hash:** 68e603d192db1fb8b119b756be1c255e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001111565-26-000004.hdr.sgml**: 20260302

**ACCESSION NUMBER**: 0001111565-26-000004

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

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260302

**DATE AS OF CHANGE**: 20260302

**EFFECTIVENESS DATE**: 20260302

**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:** 26707096

**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 Corporate
Bond Fund, BNY Mellon National Intermediate Municipal Bond Fund,
BNY Mellon National Short-Term Municipal Bond Fund, BNY Mellon
Massachusetts Intermediate Municipal 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 August 31, 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 August 31, 2025, and with respect to agreement of security
purchases and sales or maturities, for the period from May 31, 2025
(the date of the Funds last examination), through August 31, 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 August 31, 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 Asset Servicing Custody and Securities Lending
Services Service Organization Control Report (SOC 1 Report) for the
period July 1, 2024 June 30, 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
August 31, 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
March 2, 2026

March 2, 2026
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
Corporate Bond Fund, BNY Mellon National Intermediate Municipal
Bond Fund, BNY Mellon National Short-Term Municipal Bond Fund,
BNY Mellon Massachusetts Intermediate Municipal Bond Fund, 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 August 31, 2025, and from May 31, 2025 (the date of
the Funds last examination) through August 31, 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 August 31, 2025, and from May
31, 2025 (the date of the Funds last examination), through August 31,
2025, with respect to securities reflected in the investment accounts of
the Funds.

BNY Mellon Funds Trust

Jim Windels
Treasurer

```