<SEC-DOCUMENT>0000914775-10-000033.txt : 20120629
<SEC-HEADER>0000914775-10-000033.hdr.sgml : 20120629
<ACCEPTANCE-DATETIME>20100409151027
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000914775-10-000033
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100409

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS FUND INC
		CENTRAL INDEX KEY:			0000030146
		IRS NUMBER:				136021175
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NESBETT FUND INC
		DATE OF NAME CHANGE:	19680607

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS LIQUID ASSETS INC
		CENTRAL INDEX KEY:			0000030158
		IRS NUMBER:				132758124
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS MANAGED CASH FUND INC
		DATE OF NAME CHANGE:	19740123

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MONEY MARKET INSTRUMENTS INC
		CENTRAL INDEX KEY:			0000030160
		IRS NUMBER:				132804718
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226838

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS RESEARCH GROWTH FUND INC
		CENTRAL INDEX KEY:			0000030162
		IRS NUMBER:				132641740
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE, 8TH FLOOR
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226838

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS RESEARCH GROWTH FUND INC
		DATE OF NAME CHANGE:	20081201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GROWTH OPPORTUNITY FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NUMBER NINE INC
		DATE OF NAME CHANGE:	19830704

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS THIRD CENTURY FUND INC
		CENTRAL INDEX KEY:			0000030167
		IRS NUMBER:				132691318
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226883

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER THIRD CENTURY FUND INC
		DATE OF NAME CHANGE:	20020517

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS THIRD CENTURY FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS FUNDS INC
		CENTRAL INDEX KEY:			0000038403
		IRS NUMBER:				840512589
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212922-6000

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS FOUNDERS FUNDS INC
		DATE OF NAME CHANGE:	20000103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FOUNDERS FUNDS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FOUNDERS SPECIAL FUND INC
		DATE OF NAME CHANGE:	19870902

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS LAUREL FUNDS TRUST
		CENTRAL INDEX KEY:			0000053808
		IRS NUMBER:				042694144
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226787

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOSTON COMPANY FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JOHNSTON MUTUAL FUND INC
		DATE OF NAME CHANGE:	19810517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS BOND FUNDS INC
		CENTRAL INDEX KEY:			0000075176
		IRS NUMBER:				132866680
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19930125

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS TAX EXEMPT BOND FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERBROOK BOND FUND INC
		DATE OF NAME CHANGE:	19760923

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MUNICIPAL MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000312564
		IRS NUMBER:				133035465
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS MUNICIPAL MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS TAX EXEMPT MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19910725

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FORMERLY DREYFUS SHORT TERM TAX EXEMPT FUND IN
		DATE OF NAME CHANGE:	19600201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INSTITUTIONAL MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000315783
		IRS NUMBER:				135673135
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		144 GLENN CURTISS BLVD
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		2129226807

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS MONEY MARKET INSTRUMENTS II INC
		DATE OF NAME CHANGE:	19820219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS APPRECIATION FUND INC
		CENTRAL INDEX KEY:			0000318478
		IRS NUMBER:				133088846
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226785

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL COMMON STOCK FUND INC
		DATE OF NAME CHANGE:	19831103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FUND FOR COMMON STOCKS INC
		DATE OF NAME CHANGE:	19830418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000353560
		IRS NUMBER:				133090361
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226620

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL GOVERNMENT SECURITIES MONEY MARKET FUNDS INC
		CENTRAL INDEX KEY:			0000702172
		IRS NUMBER:				133138569
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORP
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226620

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL MUNICIPAL MONEY MARKET FUNDS INC
		CENTRAL INDEX KEY:			0000703153
		IRS NUMBER:				136819286
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226620

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL MUNICIPAL MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL TAX EXEMPT MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19910127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS LAUREL TAX FREE MUNICIPAL FUNDS
		CENTRAL INDEX KEY:			0000717341
		IRS NUMBER:				043001049
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226787

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LAUREL TAX FREE MUNICIPAL FUNDS
		DATE OF NAME CHANGE:	19940426

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOSTON CO TAX FREE MUNICIPAL FUNDS
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INTERMEDIATE MUNICIPAL BOND FUND INC
		CENTRAL INDEX KEY:			0000718935
		IRS NUMBER:				133171381
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INTERMEDIATE MUNICIPAL BOND FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INTERMEDIATE TAX EXEMPT BOND FUND INC
		DATE OF NAME CHANGE:	19900912

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS PREMIER CALIFORNIA AMT-FREE MUNICIPAL BOND FUND INC
		CENTRAL INDEX KEY:			0000720064
		IRS NUMBER:				133171422
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER CALIFORNIA AMT-FREE MUNICIPAL BOND FUND INC
		DATE OF NAME CHANGE:	20080204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER CALIFORNIA TAX EXEMPT BOND FUND INC
		DATE OF NAME CHANGE:	20041217

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS CALIFORNIA TAX EXEMPT BOND FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS NEW YORK TAX EXEMPT BOND FUND INC /NEW/
		CENTRAL INDEX KEY:			0000723765
		IRS NUMBER:				133171383
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW YORK TAX EXEMPT BOND FUND INC /NEW/
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Strategic Funds, Inc.
		CENTRAL INDEX KEY:			0000737520
		IRS NUMBER:				133272460
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226817

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER  NEW LEADERS FUND INC
		DATE OF NAME CHANGE:	20021213

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW LEADERS FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW EQUITY FUND INC
		DATE OF NAME CHANGE:	19850904

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS TAX EXEMPT CASH MANAGEMENT FUNDS
		CENTRAL INDEX KEY:			0000740123
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS TAX EXEMPT CASH MANAGEMENT
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS TAX EXEMPT CASH MANAGEMENT INC
		DATE OF NAME CHANGE:	19880425

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORNWALL TAX EXEMPT MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19850310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS GOVERNMENT CASH MANAGEMENT Funds
		CENTRAL INDEX KEY:			0000740766
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/0 DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GOVERNMENT CASH MANAGEMENT
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GOVERNMENT CASH MANAGEMENT INC
		DATE OF NAME CHANGE:	19880425

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORNWALL GOVERNMENT SECURITIES MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19850310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS CASH MANAGEMENT
		CENTRAL INDEX KEY:			0000759667
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS CASH MANAGEMENT INC/NY
		DATE OF NAME CHANGE:	19880425

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORNWALL MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19850310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS PREMIER GNMA FUND INC
		CENTRAL INDEX KEY:			0000762156
		IRS NUMBER:				133281750
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER GNMA FUND INC
		DATE OF NAME CHANGE:	20070508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GNMA FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS ONE HUNDRED PERCENT US TREASURY MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000779128
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226726

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS ONE HUNDRED PERCENT US TREASURY MONEY MARKET FUND LP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS U S GUARANTEED MONEY MARKET ACCOUNT L P
		DATE OF NAME CHANGE:	19901127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS SHORT TERM GOVERNMENT SECURITIES FUND L P
		DATE OF NAME CHANGE:	19870216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS US TREASURY LONG TERM FUND
		CENTRAL INDEX KEY:			0000779129
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226726

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS ONE HUNDRED PERCENT US TREASURY LONG TERM FUND
		DATE OF NAME CHANGE:	19951026

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS ONE HUNDRED PERCENT U S TREASURY LONG TERM FUND L P
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS U S GOVERNMENT BOND FUND L P
		DATE OF NAME CHANGE:	19920226

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS  US TREASURY  INTERMEDIATE TERM FUND
		CENTRAL INDEX KEY:			0000779131
		IRS NUMBER:				133746579
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226852

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS US TREASURY INTERMEDIATE TERM FUND
		DATE OF NAME CHANGE:	20110516

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS  US TREASURY  INTERMEDIATE TERM FUND
		DATE OF NAME CHANGE:	20020417

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS ONE HUNDRED PERCENT US TREAS INTERM TERM FUND
		DATE OF NAME CHANGE:	19951026

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS TREASURY & AGENCY CASH MANAGEMENT
		CENTRAL INDEX KEY:			0000796251
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARKA VENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS TREASURY CASH MANAGEMENT
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS NEW YORK AMT-FREE MUNICIPAL BOND FUND
		CENTRAL INDEX KEY:			0000797920
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226883

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER NEW YORK AMT-FREE MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	20080204

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER NEW YORK MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19970605

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREMIER NEW YORK MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MUNICIPAL BOND OPPORTUNITY FUND
		CENTRAL INDEX KEY:			0000797923
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226840

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19970605

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREMIER MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREMIER TAX EXEMPT BOND FUND
		DATE OF NAME CHANGE:	19900916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INVESTMENT FUNDS
		CENTRAL INDEX KEY:			0000799295
		IRS NUMBER:				043106135
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212-922-6000

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL NEW YORK MUNICIPAL MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000803950
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226620

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GENERAL NEW YORK MUNICIPAL MONEY MARKET FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL NEW YORK TAX EXEMPT MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19900401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL CALIFORNIA MUNICIPAL MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000803951
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE.
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226620

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL CALIFORNIA TAX EXEMPT MONEY MARKET FUND
		DATE OF NAME CHANGE:	19900617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS SHORT INTERMEDIATE GOVERNMENT FUND
		CENTRAL INDEX KEY:			0000804887
		IRS NUMBER:				136885360
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL INTERMEDIATE GOVERNMENT FUND
		DATE OF NAME CHANGE:	19870219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STATE MUNICIPAL BOND FUNDS
		CENTRAL INDEX KEY:			0000806176
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVE 8TH FL. W.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226847

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVE. , 8TH FL. W.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER STATE MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19970506

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREMIER STATE MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREMIER SERIES TAX EXEMPT BOND FUND
		DATE OF NAME CHANGE:	19870224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS PREMIER SHORT INTERMEDIATE MUNICIPAL BOND FUND
		CENTRAL INDEX KEY:			0000810305
		IRS NUMBER:				133412306
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE - 8TH FL
		STREET 2:		C/O DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS SHORT INTERMEDIATE MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	19931001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS SHORT INTERMEDIATE TAX EXEMPT BOND FUND
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS BASIC US MORTGAGE SECURITIES FUND
		CENTRAL INDEX KEY:			0000811789
		IRS NUMBER:				133746584
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		144 GLENN CURTISS BLVD
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		2129226798

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS BASIC GNMA FUND
		DATE OF NAME CHANGE:	19951121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTORS GNMA FUND LP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS FOREIGN INVESTORS GNMA FUND L P
		DATE OF NAME CHANGE:	19910908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS VARIABLE INVESTMENT FUND
		CENTRAL INDEX KEY:			0000813383
		IRS NUMBER:				133685668
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS VARIABLE LIFE INVESTMENT FUND
		DATE OF NAME CHANGE:	19890925

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS NEW YORK AMT-FREE MUNICIPAL MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000814236
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW YORK TAX EXEMPT MONEY MARKET FUND/NY
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STRATEGIC MUNICIPALS INC
		CENTRAL INDEX KEY:			0000818972
		IRS NUMBER:				133426554
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS/LAUREL FUNDS INC
		CENTRAL INDEX KEY:			0000819940
		IRS NUMBER:				134024319
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPOORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226787

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS DISCIPLINED EQUITY INCOME FUND
		DATE OF NAME CHANGE:	19951122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS LAUREL FUNDS INC
		DATE OF NAME CHANGE:	19941222

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LAUREL FUNDS INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS CASH MANAGEMENT PLUS INC
		CENTRAL INDEX KEY:			0000820482
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS NEW JERSEY MUNICIPAL BOND FUND INC
		CENTRAL INDEX KEY:			0000828475
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226726

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER NEW JERSEY MUNICIPAL BOND FUND INC
		DATE OF NAME CHANGE:	20030121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW JERSEY MUNICIPAL BOND FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW JERSEY TAX EXEMPT BOND FUND INC
		DATE OF NAME CHANGE:	19900926

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS NEW JERSEY MUNICIPAL MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000831363
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW JERSEY TAX EXEMPT MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19910325

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MUNICIPAL INCOME INC
		CENTRAL INDEX KEY:			0000839122
		IRS NUMBER:				133482429
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS TREASURY PRIME CASH MANAGEMENT
		CENTRAL INDEX KEY:			0000843781
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARKA VENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS WORLDWIDE DOLLAR MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000846421
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		144 GLENN CURTISS BLVD
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		2129226858

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	222 MONEY MARKET INSTRUMENTS INC
		DATE OF NAME CHANGE:	19890215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STOCK INDEX FUND INC
		CENTRAL INDEX KEY:			0000846800
		IRS NUMBER:				133537664
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226855

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS LIFE & ANNUITY INDEX FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STRATEGIC MUNICIPAL BOND FUND INC
		CENTRAL INDEX KEY:			0000855887
		IRS NUMBER:				051287040
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INDEX FUNDS INC
		CENTRAL INDEX KEY:			0000857114
		IRS NUMBER:				133554128
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS S&P 500 INDEX FUND
		DATE OF NAME CHANGE:	19951228

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PEOPLES INDEX FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS STOCK INDEX FUND INC
		DATE OF NAME CHANGE:	19900401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS CONNECTICUT MUNICIPAL MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000863471
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		144 GLENN CURTISS BLVD
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		2129226789

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS PENNSYLVANIA MUNICIPAL MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000865440
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MUNICIPAL CASH MANAGEMENT PLUS
		CENTRAL INDEX KEY:			0000867955
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MASSACHUSETTS MUNICIPAL MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000871967
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226850

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MIDCAP INDEX FUND INC
		CENTRAL INDEX KEY:			0000875732
		IRS NUMBER:				133618129
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226855

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS MIDCAP INDEX FUND
		DATE OF NAME CHANGE:	19951228

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PEOPLES S&P MIDCAP INDEX FUND INC
		DATE OF NAME CHANGE:	19920717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MUNICIPAL FUNDS INC
		CENTRAL INDEX KEY:			0000878092
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE
		STREET 2:		DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226801

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS BASIC MUNICIPAL MONEY MARKET FUND INC /MD/
		DATE OF NAME CHANGE:	19930329

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTORS MUNICIPAL MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19920911

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS BASIC MUNICIPAL MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19920403

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS NEW YORK MUNICIPAL CASH MANAGEMENT
		CENTRAL INDEX KEY:			0000878734
		IRS NUMBER:				113077343
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE
		STREET 2:		C/O DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129228297

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS NEW YORK TAX EXEMPT CASH MANAGEMENT
		DATE OF NAME CHANGE:	19600201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS PREMIER INVESTMENT FUNDS INC
		CENTRAL INDEX KEY:			0000881773
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE 8TH FLOOR
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226726

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER INTERNATIONAL FUNDS INC
		DATE OF NAME CHANGE:	20020517

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER INTERNATIONAL GROWTH FUND INC
		DATE OF NAME CHANGE:	19970812

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER GLOBAL INVESTING INC
		DATE OF NAME CHANGE:	19970307

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS GROWTH & INCOME FUND INC /NEW/
		CENTRAL INDEX KEY:			0000881780
		IRS NUMBER:				133641178
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		144 GLENN CURTISS BLVD
		STREET 2:		DREYFUS CORP
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		2129226130

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS BASIC U S GOVERNMENT MONEY MARKET FUND
		CENTRAL INDEX KEY:			0000885408
		IRS NUMBER:				133662294
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		C/O DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226130

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS BASIC U S GOVERNMENT MONEY MARKET FUND
		DATE OF NAME CHANGE:	19920729

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTORS US GOVERNMENT SECURITIES MONEY MARKET FUND
		DATE OF NAME CHANGE:	19600201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS BASIC MONEY MARKET FUND INC
		CENTRAL INDEX KEY:			0000885409
		IRS NUMBER:				133662299
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		C/O DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226837

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS BASIC MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19920729

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTORS MONEY MARKET FUND INC
		DATE OF NAME CHANGE:	19600201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INVESTMENT GRADE FUNDS INC
		CENTRAL INDEX KEY:			0000889169
		IRS NUMBER:				133868222
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVE 8TH FL
		STREET 2:		C/O DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226832

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTMENT GRADE FUNDS INC
		DATE OF NAME CHANGE:	20030826

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTMENT GRADE BOND FUND INC
		DATE OF NAME CHANGE:	19960304

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS SHORT TERM INCOME FUND INC
		DATE OF NAME CHANGE:	19920929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS SOCIALLY RESPONSIBLE GROWTH FUND INC
		CENTRAL INDEX KEY:			0000890064
		IRS NUMBER:				133689327
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226883

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INTERNATIONAL FUNDS INC
		CENTRAL INDEX KEY:			0000897469
		IRS NUMBER:				133718039
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		C/O DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226838

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORP
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INTERNATIONAL FUNDS INC
		DATE OF NAME CHANGE:	19960626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INTERNATIONAL EQUITY FUND INC
		DATE OF NAME CHANGE:	19930212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS PREMIER WORLDWIDE GROWTH FUND INC
		CENTRAL INDEX KEY:			0000897569
		IRS NUMBER:				133712071
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O DREYFUS FUND
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226805

	MAIL ADDRESS:	
		STREET 1:		C/O DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER GROWTH FUND INC
		DATE OF NAME CHANGE:	19970227

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PREMIER GROWTH FUND INC
		DATE OF NAME CHANGE:	19930714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS LIFETIME PORTFOLIOS INC
		CENTRAL INDEX KEY:			0000909230
		IRS NUMBER:				133733655
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		C/O DREYFUS CORP
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212-922-6832

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS RETIREMENT PORTFOLIO INC
		DATE OF NAME CHANGE:	19950329

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GROWTH ALLOCATION FUND INC
		DATE OF NAME CHANGE:	19930716

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Advantage Funds, Inc.
		CENTRAL INDEX KEY:			0000914775
		IRS NUMBER:				133851784
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE 8TH FLOOR WEST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226754

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE, 8TH FLOOR
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GROWTH & VALUE FUNDS INC
		DATE OF NAME CHANGE:	19951004

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS FOCUS FUNDS INC
		DATE OF NAME CHANGE:	19940304

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS GROWTH & VALUE FUND INC
		DATE OF NAME CHANGE:	19931116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INSTITUTIONAL PREFERRED MONEY MARKET FUNDS
		CENTRAL INDEX KEY:			0001038520
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226789

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE, 8TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INSTITUTIONAL PREFERRED MONEY MARKET FUND
		DATE OF NAME CHANGE:	19970501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INVESTMENT PORTFOLIOS
		CENTRAL INDEX KEY:			0001056707
		IRS NUMBER:				134000024
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226789

	MAIL ADDRESS:	
		STREET 1:		C/O THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS HIGH YIELD STRATEGIES FUND
		CENTRAL INDEX KEY:			0001057861
		IRS NUMBER:				134001109
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE, 8TH FLOOR
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226789

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS OPPORTUNITY FUNDS
		CENTRAL INDEX KEY:			0001111178
		IRS NUMBER:				134193975
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226806

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER OPPORTUNITY FUNDS
		DATE OF NAME CHANGE:	20000405

FILER:

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

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		STREET 2:		THE DREYFUS CORPORATION
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226787

	MAIL ADDRESS:	
		STREET 1:		THE DREYFUS CORPORATION
		STREET 2:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENSSELECT FUNDS
		CENTRAL INDEX KEY:			0001167368
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212-922-6000

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS CITIZENS SELECT FUNDS
		DATE OF NAME CHANGE:	20020213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS INSTITUTIONAL CASH ADVANTAGE FUNDS
		CENTRAL INDEX KEY:			0001171061
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226000

	MAIL ADDRESS:	
		STREET 1:		DREYFUS CORP
		STREET 2:		200 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS STOCK FUNDS
		CENTRAL INDEX KEY:			0001199348
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		2129226000

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER STOCK FUNDS
		DATE OF NAME CHANGE:	20021122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS FEEDER FUNDS
		DATE OF NAME CHANGE:	20021017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MANAGER FUNDS II
		CENTRAL INDEX KEY:			0001224568
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212-922-6000

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER MANAGER FUNDS II
		DATE OF NAME CHANGE:	20031016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER TP BALANCED FUND
		DATE OF NAME CHANGE:	20030326

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREYFUS MANAGER FUNDS I
		CENTRAL INDEX KEY:			0001247088
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212-922-6000

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER MANAGER FUNDS I
		DATE OF NAME CHANGE:	20031118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER MANAGER FUNDS
		DATE OF NAME CHANGE:	20030625

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Dreyfus Institutional Reserves Funds
		CENTRAL INDEX KEY:			0001423799
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
		BUSINESS PHONE:		212-922-6000

	MAIL ADDRESS:	
		STREET 1:		200 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166
</SEC-HEADER>
<DOCUMENT>
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<SEQUENCE>1
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<P style="TEXT-ALIGN: center"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>THE DREYFUS FAMILY OF FUNDS</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>BNY MELLON FUNDS TRUST</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>c/o The Dreyfus Corporation</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>200 Park Avenue</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>New York, NY 10166</FONT></B></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>April 9, 2010</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Securities and Exchange Commission</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Division of Investment Management</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>100 F Street, N.E.</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Washington, DC 20549</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Attention: Christina DiAngelo</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Re: </FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Review of Fund Filings on Forms N-CSR, N-SAR, N-PX and N-1A and 40-17G</FONT></U></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dear Ms. DiAngelo:</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>This letter is written in response to comments regarding the above-referenced filings discussed via telephone with you and Jeffrey Long of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") on January 19, 2010.</FONT></P>
<DIV align=left>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="16%"></TD>
     <TD width="83%"></TD></TR>
<TR vAlign=bottom>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>I.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fund Filing History</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: File semi-annual reports on Form N-CSRS, not Form N-CSR.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: We received this comment in calendar year 2009 and have been filing, on a going forward basis, semi-annual reports on Form N-CSRS since that comment was received.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The following funds have no recent filing history on EDGAR:</FONT></P>
<DIV align=left>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="15%"></TD>
     <TD width="51%"></TD>
     <TD width="21%"></TD>
     <TD width="11%"></TD></TR>
<TR vAlign=bottom>
     <TD style="TEXT-INDENT: 5px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.</FONT></TD>
     <TD style="TEXT-INDENT: 25px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="TEXT-INDENT: 3px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Last Filing</FONT></TD>
     <TD style="TEXT-INDENT: 4px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Date</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-02625</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus A Bond Plus, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SARA/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/18/08</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-21047</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Fixed Income Securities</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-PX</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/19/08</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05651</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus New York Municipal Income, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>40-17g</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/16/06</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04748</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Premier Fixed Income Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SARB</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/29/08</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04688</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Premier Value Equity Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-PX</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/21/07</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>What is the current status of each of these Registrants? File a Form N-8F to deregister the Registrants or bring the filings up to date.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: These registrants have been either liquidated or merged with other funds. A Form N-8F has been filed to deregister each registrant.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Letters dated September 16, 2009 were addressed and sent to Michael Rosenberg regarding the filing history of the following Registrants:</FONT></P>
</DIV>
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<DIV align=left>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="15%"></TD>
     <TD width="52%"></TD>
     <TD width="20%"></TD>
     <TD width="11%"></TD></TR>
<TR vAlign=bottom>
     <TD style="TEXT-INDENT: 5px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.</FONT></TD>
     <TD style="TEXT-INDENT: 25px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Last Filing</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Date</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-22181</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Emerging Currency &amp; Income Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-2</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2/20/08</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-22111</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Global Diversified Income Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-2</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/10/07</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-22179</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus High Yield Municipal Income Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-2</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2/11/08</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>What is the status of the responses to these letters? As provided by Rule 479 under the Securities Act of 1933, the Fund should file a substantive amendment to the registration statement or withdraw it within thirty (30) days from the date of this notice. If the Fund fails to amend or withdraw the registration statement, or furnish a satisfactory explanation as to why this cannot be done within such thirty days, an order will be issued declaring the registration statement abandoned.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Filings were made on February 18, 2010 to withdraw each of these registration statements.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: When amended filings are made, please include a cover sheet detailing the reason for the amendment. Please explain the reason for the following amended filings:</FONT></P>
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     <TD align=left>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Original</FONT></TD>
     <TD align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Filing</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Amended</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="TEXT-INDENT: 6px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No.</FONT></TD>
     <TD style="TEXT-INDENT: 16px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Date</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Filing Date</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-07123</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Advantage Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/30/08</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1/16/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-A/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4/27/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4/28/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-09903</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>BNY Mellon Funds Trust</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2/27/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2/27/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-09903</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>BNY Mellon Funds Trust</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/08</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1/20/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04813</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Investment Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>NSAR-B/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>11/27/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/3/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-03940</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Strategic Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>NSAR-B/A</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2/27/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3/3/09</FONT></TD></TR>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05877</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Strategic Municipal Bond</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>NSAR-B/A</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1/27/09</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1/28/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04765</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus New York AMT-Free</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>NSAR-B/A</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1/23/09</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1/26/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Municipal Bond Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: In response to your comment, we have made correspondence filings with respect to each of these funds explaining the reasons for the amendments, and the date of each filing is indicated in parentheses below. The reason for each amendment filing noted above is as follows:</FONT></P>
<UL>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Advantage Funds, Inc</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.: the initial filing was erroneously transmitted with a number of</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>screens omitted. (Correspondence filing was made on January 28, 2010.)</FONT></P>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.: the initial filing inadvertently referenced the wrong series of the</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant for Exhibit 77I and did not include Exhibit 77Q(1). (Correspondence filing was</FONT> <FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>made on February 1, 2010.)</FONT></P>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>BNY Mellon Funds Trust </FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(2/27/09 filing): the amended filing corrected the answer to</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Question 7-C to apply to all series. (Correspondence filing was made on January 26, 2010.)</FONT></P>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>BNY Mellon Funds Trust </FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(10/30/08 filing): the amended filing was made to incorporate</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Exhibit 77M, which was inadvertently omitted from the initial filing. (Correspondence filing</FONT> <FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>was made on January 26, 2010.)</FONT></P>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Dreyfus Investment Funds</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: the initial filing inadvertently did not reference each series of the</FONT></P>
</LI></UL>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-2-</FONT></P>
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<UL><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant and did not include all relevant exhibits. Subsequent amended filings were made</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>on 11/30/09 and 12/3/09 to file exhibits not included previously (including Exhibit 77B) and</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>reference each series of the Registrant. (Correspondence filing was made on January 29,</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2010.)<BR>
<BR>
</FONT>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Strategic Funds, Inc</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.: the amended filing was made to correct the answers to Questions 72C,</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>72Z, 72AA and 72CC. (Correspondence filing was made on February 1, 2010.)</FONT></P>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Dreyfus Strategic Municipal Bond Fund, Inc</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.: the initial filing inadvertently omitted Exhibit</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>77O. (Correspondence filing was made on February 1, 2010.)</FONT></P>
<LI>
<P align=justify><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Dreyfus New York AMT-Free Municipal Bond Fund</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: the amended filing revised the answer</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>to question 71D from 31 to 32, based on a rounding recommendation made by the</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant's independent registered public accounting firm. (Correspondence filing was made</FONT> <FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>on February 4, 2010.)</FONT></P>
</LI></UL>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>II.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Report of Independent Registered Public Accounting Firm included in Form N-SAR-B</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: EX-99 to the Form N-SAR-B for Dreyfus Lifetime Portfolios, Inc. (811-07878) filed on 11/25/09 contains the Report of Independent Registered Public Accounting Firm for Dreyfus Municipal Income, Inc. File an amended Form N-SAR-B to include the correct report.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: An amended Form N-SAR-B, which includes the correct report, was filed on January 29, 2010.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The reports should be addressed to the Board of Directors/Trustees and shareholders.</FONT></P>
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     <TD style="TEXT-INDENT: 10px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No.</FONT></TD>
     <TD style="TEXT-INDENT: 19px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="TEXT-INDENT: 7px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form</FONT></TD>
     <TD style="TEXT-INDENT: 2px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Filing Date</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/30/08</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-09903</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>BNY Mellon Funds Trust</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-08703</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus High Yield Strategies Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>5/28/09</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Refer to the Audit &amp; Accounting Guide: Investment Companies (May 1, 2009), AAG-INV11.19.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, the Reports of Independent Registered Public Accounting Firm are addressed to the Board of Directors/Trustees and shareholders.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The reports should include the city and state of the accounting firm issuing the report.</FONT></P>
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<TR>
     <TD width="20%"></TD>
     <TD width="40%"></TD>
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     <TD width="16%"></TD></TR>
<TR vAlign=bottom>
     <TD style="TEXT-INDENT: 10px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No.</FONT></TD>
     <TD style="TEXT-INDENT: 19px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form</FONT></TD>
     <TD style="TEXT-INDENT: 2px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Filing Date</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/30/08</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-09903</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>BNY Mellon Funds Trust</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-02653</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Municipal Bond Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, the Reports of Independent Registered Public Accounting Firm include the city and state of the accounting firm issuing the report.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-3-</FONT></P>
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<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The reports should include the name of the accounting firm issuing the report.</FONT></P>
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     <TD style="TEXT-INDENT: 10px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No.</FONT></TD>
     <TD style="TEXT-INDENT: 19px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form</FONT></TD>
     <TD style="TEXT-INDENT: 2px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Filing Date</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-02653</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Municipal Bond Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>N-SAR-B</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File amended Form N-SAR-Bs to include the name of the accounting firm issuing the report.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: An amended Form N-SAR-B was filed for Dreyfus Municipal Bond Fund on March 2, 2010. On March 1, 2010, we filed a Report of Independent Registered Public Accounting Firm dated October 29, 2009 for Dreyfus/Laurel Funds, Inc. (which included the name of the accounting firm), with a cover letter, as a correspondence filing.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>5. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: EX-99 to the Form N-SAR-B for Dreyfus/Laurel Funds, Inc. (811-05202) filed on 10/30/09 contains the Report of Independent Registered Public Accounting Firm. The report is dated October 27, 2009. The audit opinion issued for this fund is dated October 29, 2009. How can the report on internal control be issued before the audit opinion date, the date the audit work is substantially completed?</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: We have discussed this comment with the registrant's independent registered public accounting firm, which confirmed that the report date should be the same date as the audit opinion date and informed us that the difference in dates was an inadvertent typographical error. On March 1, 2010, we filed a corrected Report of Independent Registered Public Accounting Firm dated October 29, 2009, with a cover letter, as a correspondence filing.</FONT></P>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>III.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form N-CSR Disclosure Items</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The Form N-CSR filed for Dreyfus Fund, Inc. (811-00523) on 3/3/09 for the 12/31/08 reporting period is incomplete. Item 3 is blank. File an amended Form N-CSR to include the completed filing.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: An amended filing was made on March 2, 2010, which included the Item 3 information.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The Form N-CSR filed for Dreyfus Stock Fund (811-21236) on 11/30/09 for the 9/30/09 reporting period is incomplete. There are no signatures.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The hardcopy of this filing in the fund's files has manually executed signatures. The filed version inadvertently omitted conformed signatures. An amended Form N-CSR was filed on February 12, 2010.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Item 4(b) of Form N-CSR requires disclosure of the following:</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(b) Disclose, under the caption Audit-Related Fees, the aggregate fees billed in each of the last two fiscal years for assurance and related services by the principal accountant that are reasonably related to the performance of the audit of the registrant's financial statements and are not reported under paragraph (a) of this Item. Registrants shall describe the nature of the services comprising the fees disclosed under this category.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The following Registrant's Forms N-CSR do not meet the disclosure requirements of Item 4(b) as there is no description of the nature of the services comprising the fees.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-4-</FONT></P>
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     <TD align=left>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fiscal</FONT></TD>
     <TD align=left>&nbsp;</TD></TR>
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     <TD style="TEXT-INDENT: 10px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No.</FONT></TD>
     <TD style="TEXT-INDENT: 22px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Year-End</FONT></TD>
     <TD style="TEXT-INDENT: 1px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Filing Date</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-07123</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Advantage Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/31/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>10/30/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-03081</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Appreciation Fund, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/31/08</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3/3/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04906</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus State Municipal Bond Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4/30/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>6/29/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-00523</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Fund, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/31/08</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3/3/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-09891</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Opportunity Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>9/30/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>11/25/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4/30/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>6/29/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-02192</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Third Century Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>5/31/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>7/28/09</FONT></TD></TR>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04428</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus U.S. Treasury Intermediate Term</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/31/08</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3/4/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-04429</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus U.S. Treasury Long-Term Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>12/31/08</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3/4/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-21236</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Stock Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>9/30/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>11/30/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-07878</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus LifeTime Portfolios, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>9/30/09</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>11/30/09</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, the forms will contain a description of the nature of the services comprising the fees, which was inadvertently omitted from the above-referenced filings. Please note that these services typically consist of one or more of the following: (i) agreed-upon procedures related to compliance with Internal Revenue Code section 817(h), (ii) security counts required by Rule 17f-2 under the Investment Company Act of 1940, as amended (the "1940 Act"), (iii) advisory services as to the accounting or disclosure treatment of registrant transactions or events and (iv) advisory services to the accounting or disclosure treatment of the actual or potential impact to the registrant of final or proposed rules, standards or interpretations by the Commission, the Financial Accounting Standards Board or other regulatory or standard setting bodies.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Item 4(f) of Form N-CSR requires disclosure of the following:</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(f) If greater than 50 percent, disclose the percentage of hours expended on the principal accountant's engagement to audit the registrant's financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant's full-time, permanent employees.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>This disclosure item does not appear to be addressed in any Form.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: We have confirmed with the registrants' independent registered public accounting firms that the audit of each registrant's financial statements for the most recent fiscal year was attributed solely to the work of the principal accountant's full-time, permanent employees. Accordingly, since Item 4(f) requires disclosure "</FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>if </FONT></U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>greater than 50 percent" (emphasis added), we do not believe that any disclosure was required. However, at the suggestion of the Staff, beginning with reports for fiscal years ended January 31, 2010, we will include the following statement:</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[None] [_________ percent] of the hours expended on the principal accountant's engagement to audit the registrant's financial statements for the most recent fiscal year were attributed to work performed by persons other than the principal account's full-time, permanent employees.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>5. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Item 4(e)(1) requires disclosure of the following:</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(e) (1) Disclose the audit committee's pre-approval policies and procedures described in paragraph (c)(7) of Rule 2-01 of Regulation S-X.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-5-</FONT></P>
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<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>This item does not appear to be adequately addressed. Include more detail in Item 4(e)(1) in future filings.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Current disclosure is as follows:</FONT></P>
<P style="TEXT-ALIGN: left"><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Audit Committee Pre-Approval Policies and Procedures</FONT></U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>. The Registrant's Audit Committee has established policies and procedures (the "Policy") for pre-approval (within specified fee limits) of the Auditor's engagements for non-audit services to the Registrant and Service Affiliates without specific case-by-case consideration. Pre-approval considerations include whether the proposed services are compatible with maintaining the Auditor's independence. Pre-approvals pursuant to the Policy are considered annually.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, we will provide the following disclosure in responding to this item:</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Audit Committee Pre-Approval Policies and Procedures</FONT></U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>. The Registrant's Audit Committee has established policies and procedures (the "Policy") for pre-approval (within specified fee limits) of the Auditor's engagements for non-audit services to the Registrant and Service Affiliates without specific case-by-case consideration. The pre-approved services in the Policy can include pre-approved audit services, pre-approved audit-related services, pre-approved tax services and pre-approved all other services. Pre-approval considerations include whether the proposed services are compatible with maintaining the Auditor's independence. Pre-approvals pursuant to the Policy are considered annually.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>6. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Item 4(e)(2) of Form N-CSR requires disclosure of the following:</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(2) Disclose the percentage of services described in each of paragraphs (b) through (d) of this Item that were approved by the audit committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The Item 4(e)(2) disclosure is inconsistent among Registrants. For example, 811-01018 discloses the following:</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(e)(2) None of the services described in paragraphs (b) through (d) of this Item 4 were approved by the audit committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Other Registrants disclose the following:</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Note: In each of (b) through (d) of this Item 4, 100% of all services provided by the Auditor were pre-approved as required.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>In future filings, Item 4(e)(2) disclosures should address the specific disclosure requirements of Item 4(e)(2).</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, the following note will follow (d):</FONT></P>
<P style="MARGIN-LEFT: 40pt; TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Note: [None][__%] of the services described in paragraphs (b) through (d) of this Item 4 were approved by the Audit Committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-6-</FONT></P>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>IV.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Series and Class Identifiers</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The following funds are listed as Active; however, they have liquidated or merged:</FONT></P>
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     <TD align=left>&nbsp;</TD>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Liquidation/Merger</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 3px double" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>File No.</FONT></TD>
     <TD style="TEXT-INDENT: 16px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registrant</FONT></TD>
     <TD style="TEXT-INDENT: 14px; BORDER-BOTTOM: #000000 3px double" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 3px double" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Date</FONT></TD></TR>
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     <TD align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-07123</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Advantage Funds, Inc.</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Select MidCap Growth</FONT></TD>
     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/26/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-05202</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus/Laurel Funds, Inc.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Large Company Stock</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/12/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-09891</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Opportunity Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Enterprise Fund</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>8/12/09</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>811-21236</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Dreyfus Stock Funds</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>International Small Cap</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>9/09</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The series and class identifiers are listed as active because we understand that a final filing on Form N-PX is required before they can be deactivated. A final Form N-PX is anticipated to be filed in August, in the normal course.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The Dreyfus High Yield Strategies Fund (811-08703) is listed as Inactive, but it is active.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Since this is a closed-end fund, no series and class identifiers are necessary. However, series and class identifiers were inadvertently included in the initial set-up for this fund; because they were not necessary, they subsequently were made inactive. As a result, it is our understanding that the "inactive" categorization appropriately applies to the series and class identifiers only, and not the fund as a registered closed-end fund.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The Pennsylvania series of Dreyfus State Municipal Bond Funds (811-04906) has a different series identifier for the Z class of shares. Why? Class A, B and C are under S000000353 while Class Z is under S000018822.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Class Z was created after Classes A, B and C. When Class Z was set up on EDGAR, it was mistakenly set up as a separate new series and class, rather than as just a new class. Unfortunately, this mistake was not discovered until a number of filings had been done using these identifiers. When EDGAR filer support was contacted by fund counsel to discuss how to remedy the issue, they were instructed to continue using the separate series identifier for Class Z. However, after further discussions with the Staff, in connection with the next filing applicable to Class Z we will obtain a new class identifier under the correct series, mark the identifier currently in use as inactive and use the correct identifier going forward.</FONT></P>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Fidelity Bond Filings (40-17G)</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The most recent fidelity bond filing with the Commission by Dreyfus funds (August 11, 2009) only contains the policy of the primary insurance carrier. Is there any reason why the policies of the secondary insurance carriers were not filed with the Commission?</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: When making our filings, including the most recent annual filing made with the Commission on August 11, 2009, we believed that the filing of the policy of the primary carrier was sufficient as the policies of the excess carriers were "follow form" policies (</FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>i.e</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>., excess coverage that is subject to all of the terms and conditions of the policy beneath them). However, in light of the Staff's comment and our review of Rule 17g-1 under the 1940 Act, beginning with the receipt of the final bonds that became effective January 31, 2010, we will file the policies of all carriers.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-7-</FONT></P>
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<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Since only annual filings are made by Dreyfus funds, are the policies amended when a new fund is added to the policy, and if so should amendments be filed?</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: No amendment to the policies in effect during calendar year 2009 was necessary when adding a series/portfolio of a registrant covered by the policies. The primary policy provides coverage for the listed funds "and any investment company advised, sub-advised, and/or administered by The Dreyfus Corporation now existing or acquired or created during the Bond Period."</FONT></P>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>VI.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Forms N-CSR&#151;Benchmarks</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Consider including average annual total return performance for a fund's benchmark in the applicable shareholder report on Form N-CSR</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Although the funds are not required to include such information, beginning with reports for fiscal years ended January 31, 2010, benchmark average annual total return performance information is included in the shareholder reports.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: With respect to the Dreyfus Passport Fund, the benchmark noted in its 6/30/08 shareholder report differed from the benchmark noted in its 12/31/08 shareholder report. Why is there a difference? If it is a change in the benchmark, the disclosure should include both benchmarks in the 12/31/08 report.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The change to which you referred was a change in name only, as the benchmark changed its name to "S&amp;P Developed ex U.S. Small Cap Index" from "S&amp;P/Citigroup EMI World ex U.S. Index."</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: With respect to The Boston Company International Small Cap Fund, the benchmark noted in each of the graph and the management discussion of fund performance ("MDFP") in its 9/30/08 shareholder report differed. Why is there a difference? If it is a change in the benchmark, the disclosure should include both benchmarks during the first year of the change.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The different names to which you referred was the result of a change in name only as the benchmark changed its name to "S&amp;P Developed ex U.S. Small Cap Index" from "S&amp;P/Citigroup EMI World ex U.S. Index." The graph contained the new name of the benchmark, while the MDFP inadvertently used the old name of the benchmark. We note that The Boston Company International Small Cap Fund has since been liquidated.</FONT></P>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form N-CSR&#151;Miscellaneous</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The MDFP narrative in the 8/31/09 annual report for BNY Mellon International Appreciation Fund only discussed the 8-month stub period ended 8/31/09, which reflected the change in the fund's fiscal year end from 12/31 to 8/31. In the future, the MDFP narrative covering a fiscal year change should discuss the both the stub period under the new fiscal year and the full 12-month period ended with the new fiscal year end.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, any MDFP narrative covering a fiscal year change will discuss the both the stub period under the new fiscal year and the full 12-month period ended with the new fiscal year end.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: According to Article 12-14 of Regulation S-X (Investments in and Advances to Affiliates), the financial statements should include disclosure with respect to affiliated sweep investments.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-8-</FONT></P>
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<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, gross additions and gross reductions of affiliated sweep investments are included in the notes to a fund's financial statements.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: We recommended that a fund include an annual dividend rate for the preferred stock listed in its statement of investments.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with reports for fiscal years ended January 31, 2010, a fund's statement of investments will disclose an annual dividend rate on preferred stock.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The accrued expenses and other liabilities for Dreyfus Technology Growth Fund, Dreyfus Strategic Value Fund, Dreyfus Midcap Value Fund and Dreyfus International Value Fund seemed disproportionately higher than other funds. Please explain.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The higher expense liability was primarily due to certain sub-transfer agency expenses that were payable to non-affiliated record keepers. These funds have a higher share base using this type of arrangement than other Dreyfus funds. We note that the fees in such arrangement are paid quarterly following billing by the service providers.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>5. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: With respect to Dreyfus Strategic Municipals, Inc. and Dreyfus Strategic Municipal Bond Fund, Inc., which employ leverage through the use of auction rate preferred stock, consider eliminating the expense ratios pertaining to total average net assets in the financial reports, or at least moving the expense ratios to a footnote&#151;such ratios are not required.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: While we recognize that disclosure of this expense ratio is not expressly required, we believe that inclusion of this information is useful to investors as presented.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>6. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: In the 9/30/08 shareholder report for each of The Boston Company Small Cap Growth Fund and The Boston Company Small Cap Tax-Sensitive Equity Fund, the statements of investments showed that healthcare constituted approximately 28% of each portfolio. What is the concentration policy of each fund and is this consistent with such policy?</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Each fund has a policy that it will not invest 25% or more of its assets in any industry. In measuring its investments in particular industries for concentration purposes, each fund currently uses a widely-used, standardized investment classification standard. Classifications used in the financial statements generally are broader categories than those used for compliance testing of industry concentration. For example, healthcare is a "sector" under the compliance testing classification standard, within which there are subclassifications. As a result, each of these funds had substantially less than 25% of its assets in each subclassification that it considers to be an industry for concentration compliance testing purposes. We note that the presentation of portfolio holdings in the statement of investments is not required to be consistent with the industry classification standard used for compliance testing purposes.</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>7. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: While the Commission is not responsible for administering the regulations of the Financial Industry Regulatory Authority ("FINRA"), we note that Rule 2210(d)(3) requires that applicable communications with the public provide "the total annual fund operating expense ratio, gross of any fee waivers or expense reimbursements, as stated in the fee table of the investment company's prospectus&#133;."</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: We believe that the presentation of the information upon which you commented is consistent with applicable standards. We understand that the information at the beginning of the report (cover page, inside cover page, table of contents, the letter from the chairman and the discussion of fund</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-9-</FONT></P>
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<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>performance) could be deemed "communications with the public" under FINRA rules. While we submit each fund's complete report to FINRA pursuant to Rule 2210, FINRA has informed us that it reviews only the above-noted information at the beginning of each report in connection with its standards, consistent with our understanding.</FONT></P>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>VIII.</FONT></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Form N-1A</FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>:</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: For the Dreyfus Core Equity prospectus (dated 1/1/2010), a footnote to the expense table states the following: "The amounts noted in 'Other expenses' reflect expenses of the non-interested Board members." "Other expenses" in the fund's statement of operations for the same period also included loan commitment fees and interest expense. Please explain the discrepancy.</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: Beginning with prospectuses dated May 1, 2010, when applicable the footnote will be revised as follows: "The amounts noted in 'Other expenses' reflect expenses of the non-interested Board members, interest expense and loan commitment fees."</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. </FONT><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Comment</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: With respect to a unitary fee fund, what is the method of calculating the expense ratio in the fund's expense table when the Board member fees are not included in the unitary fee structure?</FONT></P>
<P style="TEXT-ALIGN: left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>Response</FONT></I><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>: The expense ratio is calculated based on the Board member fee amount in the fund's statement of operations and such fund's average net assets for the fiscal year.</FONT></P>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>* * * * *</FONT></P>
<P style="TEXT-ALIGN: left"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>At the request of the Staff, we hereby acknowledge the following:</FONT></P>
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<P align=justify><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the affected registrants are responsible for the adequacy and accuracy of the responses in this</FONT> <FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>letter;</FONT></P>
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<P align=justify><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Staff comments or responses to Staff comments relating to the various Commission filings do</FONT> <FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>not foreclose the Commission from taking any action with respect to any such filings; and</FONT></P>
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<P align=justify><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>a registrant may not assert Staff comments as a defense in any proceeding initiated by the</FONT> <FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>Commission or any person under the federal securities laws of the United States.</FONT></P>
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     <TD style="TEXT-INDENT: 5px; BORDER-BOTTOM: #000000 1px solid" align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Robert R. Mullery</FONT></TD></TR>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Robert R. Mullery</FONT></TD></TR>
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     <TD align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Vice President of the Registrants</FONT></TD></TR></TABLE></DIV><BR>
<P style="TEXT-ALIGN: center"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>-10-</FONT></P>
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