<SEC-DOCUMENT>0000899681-13-000702.txt : 20140106
<SEC-HEADER>0000899681-13-000702.hdr.sgml : 20140106
<ACCEPTANCE-DATETIME>20131113143606
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000899681-13-000702
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20131113

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 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 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 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:			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 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:			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:			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:			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 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 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:			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:			DREYFUS STATE MUNICIPAL BOND FUNDS
		CENTRAL INDEX KEY:			0000806176
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		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 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 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 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 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 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 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 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:			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 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 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 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 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, 7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS SHORT INTERMEDIATE GOVERNMENT FUND
		DATE OF NAME CHANGE:	19920703

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

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 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:			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 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 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 New York Tax Exempt Bond Fund, Inc.
		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:			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:			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 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 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 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 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

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 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 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 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 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 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:			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 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 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:			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:			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 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/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 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 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 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 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 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 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 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 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 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 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 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 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 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 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:			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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <title>dreyfus-corresp_111213.htm</title>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">THE DREYFUS FAMILY OF FUNDS</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">November 13, 2013</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Securities and Exchange Commission</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">100 F Street, N.E.</font></div>

<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Washington, DC 20549</font></div>

<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Attention:&#160;&#160;Christina DiAngelo Fettig and Jeffrey Long</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Re:&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Review of Fund Filings on Forms N-CSR, N-SAR, N-PX and N-1A and 40-17G</font></font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Ladies and Gentlemen:</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">This letter is written in response to comments regarding the above-referenced filings discussed via telephone with Ms. Christina DiAngelo Fettig and Mr. Jeffrey Long of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") on September 26, 2013.</font></div>

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<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">I.</font></font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; TEXT-DECORATION: underline">Series and Class Information</font></font></div>
</td>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please update the series and class information of the following Registrants to include ticker symbols for the following classes:</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; TEXT-DECORATION: underline"><font style="DISPLAY: inline">Class</font></font></div>
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<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Investment Funds, Inc.</font></div>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus/Standish Intermediate Tax Exempt Bond Fund</font></div>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">A and C shares</font></div>
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<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Investment Funds, Inc.</font></div>
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<td align="left" valign="top" width="28%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus/The Boston Company Emerging Markets Core Equity Fund</font></div>
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<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Investment Funds, Inc.</font></div>
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<td align="left" valign="top" width="28%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus/The Boston Company Large Cap Core Fund</font></div>
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<td align="left" valign="top" width="18%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid">
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<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Investment Funds, Inc.</font></div>
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<td align="left" valign="top" width="28%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus/The Boston Company Small/Mid Cap Growth Fund</font></div>
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<td align="left" valign="top" width="33%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Premier Short Intermediate Municipal Bond Fund</font></div>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Short Intermediate Municipal Bond Fund</font></div>
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<td align="left" valign="top" width="18%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid; BORDER-RIGHT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Class A shares</font></div>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus State Municipal Bond Funds</font></div>
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<td align="left" valign="top" width="28%" style="BORDER-BOTTOM: black 0.5pt solid; BORDER-LEFT: black 0.5pt solid">
<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dreyfus Pennsylvania Fund</font></div>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Class Z shares</font></div>
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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The requested updates have been made in the EDGAR system, except for Class Z shares of Dreyfus Pennsylvania Fund. When Class Z shares were added to Dreyfus Pennsylvania Fund (which had existing Classes A, B and C shares), the Class Z shares EDGAR identifier&#8212;along with the associated ticker symbol&#8212;inadvertently was established as a separate series of Dreyfus State Municipal Bond Funds rather than as an additional class of Dreyfus Pennsylvania Fund. When the post-effective amendment adding Class Z shares to Dreyfus Pennsylvania Fund was filed with the Commission, the amendment modified Class Z shares by removing that class as a separate series of <a name="LITemp"><!--EFPlaceholder--></a>Dreyfus State Municipal Bond Funds and adding it as a class to Dreyfus Pennsylvania Fund. However, the EDGAR system did not permit the use of the Class Z shares ticker symbol that was used initially when Class Z shares were shown as a separate series of Dreyfus State Municipal Bond Funds. Following this occurrence, efforts to transfer the Class Z shares ticker symbol to Dreyfus Pennsylvania Fund on the EDGAR system have not been successful. We currently are in communication with the EDGAR unit staff in an effort to resolve this matter; the EDGAR unit staff has advised us to submit a correspondence filing through EDGAR requesting the change with respect to the Class Z ticker symbol, after which this matter will be addressed by the EDGAR unit staff.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please correct the ticker symbol for Investor Class shares of BNY Mellon Bond Fund. The fund's December 31, 2012 prospectus lists the ticker symbol as "MIBDX" while the series and class information in EDGAR lists the ticker symbol as "MIBOX."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The requested correction has been made. The EDGAR information has been updated to correctly list the fund's Investor Class ticker symbol as "MIBDX."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please correct the ticker symbol for Class I shares of Dreyfus MidCap Core Fund. The August 1, 2012 prospectus lists the ticker as "DSORX" while the series and class information in EDGAR lists the ticker symbol as "BSOAX."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The ticker symbol for Class I shares (DSORX) for Dreyfus MidCap Core Fund was incorrectly entered for the fund's Class T shares (which are inactive) on EDGAR. As a result of the Class I shares ticker symbol having been entered erroneously for Class T shares, the EDGAR system did not permit us to change the ticker symbol from Class T to Class I. We currently are in communication with the EDGAR unit staff in an effort to resolve this matter; the EDGAR unit staff has advised us to submit a correspondence filing notifying them of our desire to redesignate the Class I shares ticker symbol from Class T to Class I, after which this matter will be addressed by the EDGAR unit staff. We note that the Dreyfus MidCap Core Fund was reorganized in June 2013 and the reorganized fund has listed the appropriate ticker symbols on EDGAR. As a result, when appropriate, we also will change the Class I shares status to "Inactive."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please update the status of the Agency share class of Dreyfus Institutional Reserves Treasury Prime Fund to "Inactive" in EDGAR. Effective as of the close of business on November 13, 2012, Agency shares of this fund were terminated. This comment also applies to the Agency shares of Dreyfus New York Municipal Cash Management. Agency shares of this fund were terminated effective September 14, 2012.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The status of the Agency share class of each of Dreyfus Institutional Reserves Treasury Prime Fund and Dreyfus New York Municipal Cash Management has been updated to "Inactive" in EDGAR.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. The series and class information for Dreyfus Small Cap Fund, a series of The Dreyfus/Laurel Funds, Inc., is listed as "Active" in EDGAR. This fund liquidated on 1/16/13. Please update to mark it as "Inactive."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Before Dreyfus Small Cap Fund can be updated to "Inactive" in EDGAR, the fund must file its last Form 24F-2 filing with the Commission. As the fiscal year end of The Dreyfus/Laurel Funds, Inc., is October 31st, it is anticipated that the final Form 24F-2 for Dreyfus Small Cap Fund will be filed no later than January 29, 2014; following that filing, the fund's EDGAR status will be updated to "Inactive."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">6.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Should Class A shares of Dreyfus/The Boston Company Small Cap Value Fund, a series of Dreyfus Investment Funds, be updated to "Inactive"?&#160;&#160;A prospectus supplement dated February 1, 2013 indicates that the fund's Class A shares are not currently offered.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. No. At a meeting held on October 24-25, 2012, the Board of Trustees of Dreyfus Investment Funds authorized Dreyfus/The Boston Company Small Cap Value Fund to implement a multi-class structure and create Class A shares, in addition to the fund's Class I shares. Although Class A shares are not currently offered to investors, they may be offered in the future and continue to be included in the fund's prospectus and Statement of Additional Information ("SAI").</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">7.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Should the status of the following funds that liquidated in December 2012 be updated to "Inactive":&#160;&#160;Dreyfus BASIC California Municipal Money Market Fund and Dreyfus BASIC Massachusetts Municipal Money Market Fund?</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. As both Dreyfus BASIC California Municipal Money Market Fund and Dreyfus BASIC Massachusetts Municipal Money Market Fund have been liquidated and all necessary filings made with the Commission, their series and class information has been updated to "Inactive" in EDGAR.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please review the certifications filed by the Registrants with their Form N-CSR filings. In many instances, the date of the certifications precedes the date of the report of a Registrant's independent registered public accounting firm. Consider whether a Registrant's certifying officers should be certifying as to the Registrant's internal control over financial reporting prior to the date of receiving the report of the Registrant's independent registered public accounting firm.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. We appreciate the Staff's comment. Management is comfortable with the internal controls and processes surrounding the certifications, and will work to ensure that such controls and processes are followed when preparing and signing any certifications prior to the date of the report of a Registrant's independent registered public accounting firm.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>The Form N-Q for The Dreyfus Fund Incorporated filed on 5/24/13 does not contain Item 1, Schedule of Investments. Please file an amended Form N-Q to include the missing schedule.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. An amended Form N-Q, which includes the missing Schedule of Investments, was filed with the Commission on October 24, 2013.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>When filing amendments to Commission forms that require certifications under The Sarbanes-Oxley Act of 2002 (e.g., Forms N-CSR and N-Q), please update the date of the certifications filed with the amendments. For example, the certifications to the N-CSR/A for Dreyfus New York AMT-Free Municipal Bond Fund filed on 1/30/13 are dated the same as the certifications to the fund's initial N-CSR filed on 1/29/13.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The Registrants undertake to update the date of the certifications filed with any amendments to Form N-CSR or Form N-Q where the amendments are being filed as a result of a substantive change to the Form. In situations where an amendment is being filed as a result of a procedural issue (e.g., an issue with the EDGAR transmission), we do not believe it is necessary to get a new certification signed and dated as the content of the Form, for which the certification is provided, has not changed.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>Dreyfus Global Real Return Fund, a series of Advantage Funds, Inc., filed an amended Form N-CSR on 4/22/13, but did not include a cover sheet explaining the reason for the amendment. Please supplementally explain to the Staff the reason for such amendment.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The Form N-CSR for Advantage Funds, Inc., was amended on April 22, 2013, with respect to Dreyfus Global Real Return Fund because the MDFP (as defined herein) had incorrectly stated that performance of the fund was attained with lower volatility that its baseline benchmark. The amended Form N-CSR deleted this reference to lower volatility. Each Registrant undertakes to include a cover sheet detailing the reason for any amendments going forward.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please clarify whether the proposed reorganization of Dreyfus MidCap Core Fund, a series of Dreyfus Manager Funds I, occurred. It is not clear from the Form N-CSR filed on 5/24/13 and the Form NSAR-B filed on 5/30/13 as to whether sufficient votes were cast to approve the reorganization.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. The reorganization of Dreyfus MidCap Core Fund with and into Dreyfus Structured Midcap Fund was approved by the fund's shareholders at a meeting held on February 28, 2013, as adjourned to March 27, 2013. The reorganization occurred on June 7, 2013. We note that the Form NSAR-B for Dreyfus Manager Funds I, which was filed on May 30, 2013, inadvertently and mistakenly stated in Exhibit 1 to Item 77C&#160;&#160;that the proposal to merge Dreyfus Midcap Core Fund into Dreyfus Structured Midcap Fund was not approved by shareholders. We note that Exhibit 1 to Item 77C contained the correct voting of shares "For", "Against" and "Abstain" with respect to the proposal, which correctly showed that the proposal was approved. An amended Form NSAR-B stating that the proposal was approved by shareholders was filed with the Commission on November 5, 2013.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>Item 4(b) of Form N-CSR requires disclosure of the following:&#160;&#160;(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></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">It appears that, in response to prior Staff comments, each of the Registrants provides a list of services that may be provided, which consists of one or more of the following:&#160;&#160;(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. Going forward, please be more specific as to which of the list of services are actually provided to the Registrant.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Beginning with reports for fiscal years ended October 31, 2013, the response to Item 4(b) of Form N-CSR, where practicable, will contain a more specific description of the nature of the services comprising the fees. For example, the response to Item 4(b) of Form N-CSR will set apart the fees charged for security counts required by Rule 17f-2, as this category comprises a majority of the Registrants' audit-related fees.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. The Form N-CSR filed by Dreyfus Strategic Municipal Bond Fund for the fiscal years ended November 30, 2011 and November 30, 2012 appears to be incomplete. For Items 5, 7 and 9 of those filings, the Registrant stated "Not applicable. [CLOSED-END FUNDS ONLY]."&#160;&#160;As the Registrant is a closed-end fund, these items should have been completed. Please file amendments to these two Form N-CSR filings, as well as any Form N-CSRS filings (with respect to Item 9) to properly report the omitted information.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Dreyfus Strategic Municipal Bond Fund filed amendments to its Form N-CSR for each of its fiscal years ended November 30, 2011 and November 30, 2012 with the Commission on November 12, 2013. For each Form N-CSR:&#160;&#160;(i) Item 5 contains the applicable information with respect to the "Audit Committee of Listed Registrants;" (ii) Item 7 is answered "none" as the Registrant invests exclusively in non-voting securities and, as a result, does not vote proxies nor has needed to adopt proxy voting policies and procedures; and (iii) Item 9 is answered "none" as there were no such purchases by the Registrant. No N-CSRS/A filings were required.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. A number of funds changed their performance benchmarks during the review period. We are of the view that management's rationale for such changes disclosed to investors in the funds' MDFP was too generic (or, in the case of BNY Mellon Income Stock Fund, not disclosed at the time the change was made). Going forward, please provide a more detailed discussion of management's rationale for any benchmark change in the MDFP. Supplementally, please confirm to the Staff the rationale for the benchmark change by BNY Mellon Income Stock Fund, a series of BNY Mellon Funds Trust, in 2011 from the Russell 1000 Value Index to the Dow Jones Index. See, Item 27(b)(7), Instruction 7 of Form N-1A.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Beginning with reports for fiscal years ended October 31, 2013, a fund's MDFP will contain a more detailed discussion of any change to its benchmark, as appropriate. With respect to BNY Mellon Income Stock Fund, the fund modified its investment process to provide investors with investment exposure to sector weightings and risk characteristics generally similar to its new benchmark, the Dow Jones U.S. Select Dividend Index, in lieu of those of the fund's former benchmark, the Russell 1000 Value Index. The fund's modified investment process and new benchmark became effective March 15, 2011. As a result, the Dow Jones U.S. Select Dividend Index was deemed to be more reflective of the Fund's current investment profile.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>Consider whether, in light of Staff guidance on this point, the funds should include a discussion of the effect their use of derivatives had on their performance in the MDFP.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. We are aware of recent Staff guidance and also understand that Item 27(b)(7)(i) of Form N-1A provides that a non-money market fund's annual report disclose the material factors that affect the fund's performance during the fund's recently completed fiscal year, and that this disclosure may include a discussion of relevant market conditions and investment strategies and techniques used by the fund's adviser. To that end, the funds' investment adviser has procedures that govern the preparation of the "Letter to Shareholders" that is presented in the funds' annual reports and that provides the requisite disclosure for complying with MDFP requirements. These procedures require, in part, that portfolio management be consulted in connection with preparing a fund's Letter to Shareholders, and are asked to address the possible effect of derivatives on the fund's performance over the reporting period. If portfolio management advises that the use of derivatives (or any other type of investment) was a material factor affecting the fund's performance over the reporting period, relevant disclosure to that effect is included in the fund's Letter to Shareholders. If it is determined that derivatives (or any other type of investment) did not play a material role in the fund's performance, it is not discussed in the Letter to Shareholders, consistent with the Form N-1A standard for not providing "negative disclosures."&#160;&#160;We believe that these procedures appropriately serve to facilitate compliance with MDFP requirements.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. With respect to Dreyfus Global Dynamic Bond Fund and Dreyfus Global Real Return Fund, each a series of Advantage Funds, Inc., the primary benchmark for Dreyfus Global Dynamic Bond Fund is the Citi 30-day Treasury Bill Index (the secondary benchmark for Dreyfus Global Real Return Fund) and the primary benchmark for Dreyfus Global Real Return Fund is the U.S. $ 1-Month LIBOR. Please explain to the Staff the rationale for selecting these benchmarks in light of each fund's principal investment strategies and why each such benchmark is an "appropriate broad-based securities market index" for each fund. See, Item 27(b)(7), Instruction 5 of Form N-1A.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Each of Dreyfus Global Dynamic Bond Fund and Dreyfus Global Real Return Fund is a type of absolute return fund. As is the case with each of these funds, absolute return funds typically are not managed to a benchmark index; rather than managing to a benchmark, absolute return funds seek to provide returns that are largely independent of market movements. Consequently, the benchmarks for each fund are baseline indexes. As noted in each fund's prospectus, neither fund's portfolio will have the same characteristics as its broad-based securities market index (the Citibank 30-Day Treasury Bill Index) or its performance baseline index (the US Dollar 1-Month LIBOR). Under the circumstances, we believe that the Citibank 30-Day Treasury Bill Index is an "appropriate broad-based securities market index" as encompassed in Instruction 5 of Item 27(b)(7) of Form N-1A. We note that the US Dollar 1-Month LIBOR qualifies as an "additional index" under Instruction 6 of Item 27(b)(7) of Form N-1A.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>With respect to Dreyfus Opportunistic U.S. Stock Fund, a series of Advantage Funds, Inc., in its annual report for the fiscal year ended August 31, 2012, the MDFP compares the fund's total returns from the fund's inception date (December 20, 2011) to the total returns of the fund's benchmark, the Russell 3000 Index, from January 1, 2012. Please explain to the Staff why the fund did not use December 20, 2011 as the starting date for the benchmark's performance.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Dreyfus Opportunistic U.S. Stock Fund commenced investment operations on December 20, 2011. From an ICI memo dated June 24, 1993, summarizing certain Staff positions, it has been our understanding that, when a fund's commencement of operations occurs during a month (and not at a month-end) and the fund is using a monthly index that does not provide similar gradations, the Staff permits the fund to use as its start date either the monthly beginning or end date for the particular index, whichever date is closer to the date of a fund's commencement of operations. The fund used January 1, 2012 as the beginning date in light of the fact that the fund's commenced operations on December 20, 2011. We now understand that we will be able to obtain intra-month returns for the Russell 3000 Index and will do so on a going forward basis.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. For the Registrants (or their series) that are fund-of-funds, consider adding disclosure in the shareholder reports&#8212;either in the body of the report or in a footnote&#8212;that the expenses disclosed to investors do not include expenses of the funds in which the Registrant (or its series) invests.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Beginning with reports for fiscal years ended October 31, 2013, a new footnote will be added that reads:&#160;&#160;"Amounts do not include the expenses of the underlying funds."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For funds that charge account-specific fees, please review the existing disclosure and consider whether enhanced disclosure would be appropriate in accordance with Item 27(d)(1) of Form N-1A and the instructions thereto, including whether it would be appropriate to disclose any such fees in the expense example.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>With the exception of the Dreyfus BASIC funds, none of the Dreyfus funds currently charge account-specific fees. Beginning with reports for fiscal years ended October 31, 2013, the Dreyfus BASIC funds, where appropriate, will disclose account-specific fees in accordance with Item 27(d)(1) of Form N-1A and the instructions thereto.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. With respect to the fixed-income funds, after the Statement of Investments, each fund generally provides a chart entitled "Summary of Combined Ratings."&#160;&#160;Please confirm to the Staff whether this chart is meant to comply with the requirement of Item 27(d)(2) of Form N-1A as to a graphical representation of a fund's holdings. If so, please review the chart in light of the requirement in the Item to use ratings of only one rating agency. If not, please advise the Staff as to the purpose, and means of construction, of the chart.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Beginning with reports for fiscal years ended October 31, 2013, fund holdings will be reflected in the portfolio summary by industry or maturity date for all funds (including municipal bond funds, which are currently shown by credit rating).</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>With respect to Dreyfus U.S. Treasury Intermediate Term Fund and BNY Mellon Intermediate Bond Fund, both funds have an investment restriction limiting their ability to loan securities to 33.3% of their total assets. However, based on each fund's most recent annual report, it appears that Dreyfus U.S. Treasury Intermediate Term Fund had securities on loan of approximately 36.7% of its assets and BNY Mellon Intermediate Bond Fund had securities on loan of approximately 37% of its assets. Please supplementally explain to the Staff the rationale for each fund having securities on loan in excess of its investment restriction.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Dreyfus U.S. Treasury Intermediate Term Fund and BNY Mellon Intermediate Bond Fund have a securities lending limitation of 33.3% of the fund's total assets (defined in each fund's SAI) as the fund's total assets <font style="FONT-STYLE: italic; DISPLAY: inline">plus</font> the value of all assets received as collateral for the loan). All collateral is included to adjust a fund's total assets, including collateral where, under normal circumstances, the fund does not have the right to sell or repledge such collateral. In accordance with the funds' Securities Loan Agreement, each fund may not pledge, sell, or otherwise re-hypothecate the non-cash collateral unless the borrower of the security out on loan is in default. However, if the borrower of the security out on loan is in default, then the fund can liquidate the collateral, in lieu of receiving back the security out on loan, and use those proceeds to replace the security out on loan into the fund's custody account. Based on each fund's total assets, which including the loan collateral, each fund was below the 33.3% investment limitation.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>With respect to Dreyfus Worldwide Growth Fund, a series of Dreyfus Premier Worldwide Growth Fund, Inc., the fund is stated to be a diversified investment company. However, based on a review of its Statement of Investments contained in the fund's report to shareholders for the fiscal year ended October 31, 2012, the fund appears to be non-diversified. Please supplementally explain whether the fund continues to be diversified for purposes of the 1940 Act and why the fund appeared to be non-diversified at the end of the reporting period.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Dreyfus Worldwide Growth Fund was over 25% in 5% issuers on October 31, 2012 due to a combination of market appreciation with respect to the fund's portfolio stock holdings and fund asset loss since the time of purchase. The fund continues to be diversified, for purposes of the 1940 Act, as measured at the time of purchase of its portfolio securities.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. With respect to the funds that employ an "allocation" strategy (i.e., the funds that invest in other affiliated and unaffiliated investment companies), please breakout the types of investment companies in which each fund is invested in the fund's Statement of Investments. For example, investments could be broken out by "stock funds," "bond funds" or "international funds" or other appropriate types of funds.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Beginning with reports for fiscal years ended October 31, 2013, the funds that employ an "allocation" strategy will provide additional breakdown in their Statement of Investments as to the types of investment companies in which they are invested.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Beginning with reports for fiscal years ended October 31, 2013, a fund's Statement of Investments will disclose an annual dividend rate on preferred securities, when such information is available.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>In light of Staff guidance on the disclosure of expense ratios in open-end funds' summary prospectuses, please review the disclosure of the open-end funds' expense ratios in the Financial Highlights section of their shareholder reports and, where consistent, move some of that disclosure to a footnote.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>While we appreciate the Staff's comment to move disclosure about certain expenses to a footnote, we respectfully disagree that the funds' current approach to disclosure of their expense ratios is potentially confusing to investors. We believe that the current disclosure approach is understandable and useful to investors and consistent with the overall industry approach to the presentation of fund expenses.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>.&#160;&#160;With respect to Dreyfus Strategic Municipals, Inc., Dreyfus Strategic Municipal Bond Fund, Inc. and Dreyfus Municipal Income Inc., which employ leverage through the use of auction rate preferred stock and tender option bond programs, 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&#8212;such ratios are not required.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>.&#160;&#160;While we appreciate the Staff's comment to eliminating certain expense ratios and/or moving those ratios to a footnote, we respectfully disagree that the funds' current approach to disclosure of their expense ratios is potentially confusing to investors. We believe that the current disclosure approach is understandable and useful to investors and consistent with the overall industry approach to the presentation of fund expenses.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>With respect to Dreyfus High Yield Strategies Fund, it does not appear that the fund's expense ratio includes the costs of interest expense. If so, please confirm to the Staff the reason such expense is excluded.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>With respect to the expense ratios shown in the Financial Highlights table, the interest expense historically has been shown as a separate line item in the Registrant's Statement of Operations under "Investment Income&#8212;Expenses" due to the fact that the fund typically has an average loan balance during the year that is material. Instead of embedding the interest expense cost in the fund's total and net expense ratios in the Financial Highlights table, the fund has provided a line item ("Ratio of interest expense to average net assets") immediately below those expense ratios to separately disclose to investors the interest expense as a percentage of net assets. Although we believe that a providing a separate line item in the Financial Highlights for the interest expense&#8212;which is material and separately disclosed in the Statement of Operations&#8212;is more useful and understandable to investors than either (i) including that expense as part of the fund's total and net expense ratios or (ii) footnoting the expense, we will include the fund's interest expense in calculating its total and net expense ratios for disclosure in the Financial Highlights table, commencing with the fund's semi-annual report for the period ended September 30, 2013, which is anticipated to be filed with the SEC later this month, to more closely align with the expense ratio calculation provided in Form N-2.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>With respect to Dreyfus India Fund, a series of Dreyfus Premier Investment Funds, Inc., the fund's annual portfolio turnover in fiscal years 2011 and 2012 was 36% and 119%, respectively. Please consider whether disclosure should be added to the Financial Highlights section of the fund's shareholder report in light of Item 16(e) of Form N-1A.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>The SAI for Dreyfus India Fund discloses the reason behind the material increase in the fund's portfolio turnover from fiscal year 2011 to fiscal year 2012 as required by Item 16(e) of Form N-1A. We believe this disclosure was sufficient, but will continue to monitor the fund's portfolio turnover in light of the Staff's comment.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>Article 6-04.12(b)(1) of Regulation S-X requires that amounts payable to board members at the end of the reporting period be broken out on a fund's statement of assets and liabilities.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>We appreciate the Staff's comment and note that the amounts payable to the Registrants' board members are not material and therefore not required to be presented separately (according to Reg. &#167; 210.4-03).</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. Please review the statement of assets and liabilities for Dreyfus Treasury and Agency Cash Management, Dreyfus Treasury Prime Cash Management and BNYM Corporate Bond Fund filed as part of each fund's most recent annual report. In each instance, the fund's "Interest receivable" is greater than the "Interest Income" in the Statement of Assets and Liabilities. Please explain this discrepancy.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Interest included in the Statement of Operations includes amortization of premium. For Dreyfus Treasury and Agency Cash Management, the interest receivable relates to $122,615,598 of interest income. The fund also had $98,863,118 of premium amortization and $3,103,836 of discount amortization. For Dreyfus Treasury Prime Cash Management, the interest receivable relates to $99,710,970 of interest income. The fund also had $94,197,843 of premium amortization and $19,988,934 of discount amortization. In each instance, the interest income disclosed in the fund's financial statements is a net number and therefore is less than the interest receivable. For BNY Mellon Corporate Bond Fund, the difference between the interest receivable and the interest income disclosed in the fund's financial statements is due to two reasons. The first is due to interest purchased on bond trades. The second reason is the current year premium amortization adjustment.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. With respect to BNY Mellon International Appreciation Fund, the fund's "miscellaneous expenses" totaled 15.9% of the fund's total expenses in its most recent annual report. In accordance with Article 6-07.2(b) of Regulation S-X, if any single expense under "miscellaneous expenses" totaled more than 5% of such expenses, please break out that expense going forward.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>It is our standard practice to disclose miscellaneous expenses greater than 5%; however, in this instance, we did not disclose ADR fees which comprised 85% of the miscellaneous expense stated in BNY Mellon International Appreciation Fund's annual report. The ADR fees paid by the fund consist of fees paid to compensate depositary banks for inventorying and voting the non-U.S. shares, foreign currency exchange, and performing registration, compliance, dividend payment recordkeeping services and other related matters.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For funds that are invested in more than one level of securities (i.e., Level 1, Level 2 or Level 3), the disclosure in the notes to the financial statements should track the disclosure in the fund's Statement of Investments. For example, Dreyfus Intermediate Municipal Bond Fund owns both Level 2 and Level 3 securities, which are outlined in the Statement of Investments. The fund's notes to its financial statements should contain similar disclosure.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>The Dreyfus funds that invest in more than one level of securities believe that they provide appropriate disclosure in the notes to their financial statements&#8212;the amount and specificity of that disclosure, however, depends on the type of assets in which a fund invests. For taxable funds that invest in fixed income instruments (e.g., corporate bond funds or balanced funds), the level of categorization of investments in a fund's notes to the financial statements is broken down by types of fixed-income securities (e.g., asset-backed securities, corporate bonds, treasuries). For funds that invest in equity securities (e.g., equity funds or balanced funds), the level of categorization of investments in a fund's notes to the financial statements is broken down by types of equity securities (e.g., domestic, foreign, common stock, preferred stock, mutual funds, participation notes). For funds that invest in derivatives and other instruments, those investments also are broken down by type of instrument (e.g., currency futures, financial futures, written options, purchased options). The Dreyfus funds, however, do not believe it is necessary to repeat the level of detail of categorization in a fund's Statement of Investments within the notes to the fund's financial statements in all instances. For example, a fund that invests solely in equity securities provides a breakdown of the types of equity securities in which it is invested in the notes to the financial statements (e.g., domestic common stock and mutual funds), but does not repeat the industry breakdowns provided in the fund's Statement of Investments. Similarly, a municipal fund, such as Dreyfus Intermediate Municipal Bond Fund, which only invests in one type of security&#8212;municipal securities&#8212;does not repeat the state breakdown in the fund's Statement of Investments in the notes to the financial statements. The funds have determined that repeating such detail is (i) not required by accounting guidance and (ii) does not provide any additional information to investors. As such, each fund, as appropriate, includes a footnote to the ASC 820 fair value hierarchy table included in the notes to its financial statements referring investors back to the fund's Statement of Investments for additional categorization detail. Beginning with reports for fiscal years ended October 31, 2013, we will work to ensure that such footnote disclosure is appropriately provided for all funds.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>As the funds' securities lending agent, The Bank of New York Mellon ("BNYM"), is a "related party," please disclose both the percentage of the fee retained by the agent along with the total fee paid to the agent. Currently, only the total fee paid by the funds to BNYM is disclosed.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>We believe that the Dreyfus funds meet the necessary disclosure requirements described in Reg. &#167; 210.6-07. The separate fees paid by each fund to BNYM for securities lending purposes are not material and, as a result, neither the fees nor the fee rates from which they are derived are required to be disclosed in the notes to a fund's financial statements. However, as we believe that fees paid by the Dreyfus funds&#8212;including for securities lending services&#8212;to BNYM, <font style="FONT-STYLE: italic; DISPLAY: inline">in the aggregate</font>, may be determined to be material, we voluntarily disclose the fee amounts in the notes to the relevant funds' financial statements.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>To the extent a fund discloses investments in affiliated companies, in accordance with Article 12-14 of Regulation S-X, such disclosure also should include the amount of dividends or interest (Column D).</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>We appreciate the Staff's comment and note that the dividends paid by affiliated money market funds are not material and therefore not required to be presented in the chart illustrated in Reg. &#167; 210.12-14 (according to Reg. &#167; 210.4-03). Please note, we do disclose dividends paid by affiliates for our funds-of-funds.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For funds that invest in foreign securities, please review the current disclosure concerning the deferred foreign capital gains tax to ensure such disclosure is consistent with, and appropriately descriptive of, current accounting policy.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Beginning with reports for fiscal years ended October 31, 2013,<font style="FONT-STYLE: italic; DISPLAY: inline">&#160;</font>we will include disclosure with respect to foreign capital gains tax accounting policy in the notes to a fund's financial statements when such fund discloses foreign capital gains in its Statement of Assets and Liabilities.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For funds with breakpoints in their management or advisory fee schedules, consider adding a statement describing the fund's effective fee rate for the period covered by the report.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Beginning with reports for fiscal years ended October 31, 2013, funds with breakpoints in their management or advisory fee schedules will disclose the fund's effective fee rate for the period covered by the report.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">6.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. To the extent any of the funds invest in derivatives with credit-related features, consider whether the funds need to provide the disclosure required under former FAS 161 guidance (now ASC 815-10-50).</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Generally our funds do not invest in derivatives with credit contingent features other than credit default swaps; however, in the context of ASC 815-10-50 we will review our current disclosure for funds holding derivatives and revise such disclosure, as necessary or appropriate.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">7.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For the funds that are party to a line of credit, please disclose the commitment fee(s) associated therewith as required under Article 6-04.13(b) of Regulation S-X.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Any allocated loan commitment fees paid by a fund are disclosed in the fund's Statement of Operations. Amounts associated with loan commitment fees are not material, nor significant and therefore not required to be presented separately in a fund's notes to its financial statements (according to Reg. &#167; 210.4-03). Reg. &#167; 210.5-02.22(b) states that amounts and terms of unused commitments for long-term financing arrangements shall be disclosed in the financial statement notes if significant. The line of credit available to the relevant Dreyfus funds is "primarily for temporary or emergency purposes" as stated in the notes to the funds' financial statements and is not used as long-term financing. In the event that a line of credit is employed as long-term financing, appropriate information will be included in the notes to financial statements, if determined to be significant.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">8.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>Please enhance the disclosure about fees paid to Board members to describe the annual retainer and other fees disclosed in the funds' SAIs.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Our funds include board member fees and expenses as a line item in the Statement of Operations, which is consistent with Form N-1A's requirement to disclose remuneration paid to board members. As there is no requirement to include further detail in the notes to the funds' financial statements, we believe our current disclosure approach is adequate.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">9.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>Please enhance the disclosure about fees paid to the funds' transfer agent and custodian to also include the fee rates payable to those related parties. Currently, only the aggregate fees paid to the funds' transfer agent and custodian are disclosed.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>Beginning with reports for fiscal years ended October 31, 2013, we will disclose that the custodian's fees are determined based on net assets, geographic region and transaction fees and that the majority of transfer agent fees are comprised of amounts paid on a per account basis.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">10.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>With respect to Dreyfus Global Real Estate Securities Fund, please disclose any significant transfers between the fund's Level 1 and Level 2 securities.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>We present the transfers between Level 1 and Level 2 by including a statement (shown immediately after the current year's schedule) indicating the amount that was shown at the end of the last period as the transfer amount. The amount for the current period is indicated in the schedule, along with a footnote regarding the use of the fund's fair valuation procedures, if relevant. Beginning with reports for fiscal years ended October 31, 2013, we will add the following to the existing footnote so it will read, in full, "Securities classified as Level 2 at period end as the values were determined pursuant to the fund's fair valuation procedures. See note above for additional information."</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For the fixed income funds, please include the required statement in Item 27(d)(4) of Form N-1A about the availability of the funds' proxy voting policies and procedures. This disclosure is required even if the funds do not vote any proxies during a period, as each fund is required to file a Form N-PX annually.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Beginning with reports for fiscal years ended October 31, 2013, all equity and taxable fixed income funds will include the required statement in Item 27(d)(4) of Form N-1A about the availability of the funds' proxy voting policies and procedures in their reports to shareholders. As the tax-exempt fixed income funds (i.e., the municipal funds) invest exclusively in non-voting securities, they do not vote proxies nor have adopted proxy voting policies and procedures. In the rare occurrence, where a municipal fund might receive a voting security, the fund would adopt the necessary proxy voting policies and procedures, disclose the existence of such procedures in accordance with Item 27(d)(4) of Form N-1A, and report any votes with respect to such securities on Form N-PX. We note that Item 17(f) of Form N-1A, similar to Item 7 of Form N-CSR, does not require funds that invest exclusively in non-voting securities, such as the municipal funds, to describe the policies and procedures that the fund uses to determine how to vote proxies relating to portfolio securities.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For the funds that invest in inverse floating rate securities, please remove the footnote from the fund's fee table going forward. Consistent with Staff guidance on the contents of a fund's summary prospectus, we are asking all funds to eliminate this footnote from their fee tables.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>This footnote will be removed beginning with reports for fiscal years ended October 31, 2013.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment. </font>For the funds that are permitted to invest in bonds issued by Puerto Rico, especially those funds that invest more than 10% of their assets in such bonds, consider adding disclosure to a fund's prospectus to clearly inform investors that the fund may invest a material percentage of its assets in Puerto Rico. In addition, consider whether such funds should include a discussion of the effect of investing in Puerto Rico in their MDFP.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response</font>. Dreyfus is undertaking a review of disclosure in the prospectuses and SAIs of its municipal bond funds that are permitted to invest in debt obligations issued by Puerto Rico (including its political subdivisions and agencies) and has added, and intends to continue to add, additional disclosure in a fund's prospectus and/or SAI (depending on the percentage of the fund's assets generally expected to be invested in such obligations) no later than the date by which the next annual update is required to be filed with the Commission (and, in some cases, sooner). Such disclosure will more clearly state that a fund is permitted to invest in debt obligations issued by Puerto Rico (including its political subdivisions and agencies) and the risks associated therewith.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In addition, as discussed in our response to Question 2 in Section IV herein, a municipal bond fund would include a discussion of the effect of investing in debt obligations issued by Puerto Rico (including its political subdivisions and agencies) in its MDFP in accordance with Dreyfus' internal guidelines.</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="FONT-STYLE: italic; DISPLAY: inline">Comment</font>. With respect to BNY Mellon U.S. Core Equity 130/30 Fund, the expense table in the fund's prospectus contains a line item " Substitute dividend expense on securities sold short."&#160;&#160;Please supplementally explain how the fund calculates the 55bp shown as an expense in the fee table?</font></div>

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<div style="LINE-HEIGHT: 12.55pt; TEXT-INDENT: 40pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="FONT-STYLE: italic; DISPLAY: inline">Response. </font>BNY Mellon U.S. Core Equity 130/30 Fund held short sales, and as such, interest and dividends paid on these securities were accounted for as an expense. The amount of dividends on securities sold short and interest on securities sold short were combined and divided by the average net assets of the fund, resulting in the 55bp expense. No interest expense was included in this number. The term "substitute" was used erroneously and going forward will not be used to describe dividends and interest on securities sold short. Of note, this fund was liquidated on or about August 29, 2013</font></div>

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<div align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Staff comments or responses to Staff comments relating to the various Commission filings do not foreclose the Commission from taking any action with respect to any such filings; and</font></div>
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<div align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">a registrant may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></div>
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<div>Robert R. Mullery</div>

<div>Vice President of the Registrants</div>
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