<SEC-DOCUMENT>0000818972-23-000009.txt : 20231205
<SEC-HEADER>0000818972-23-000009.hdr.sgml : 20231205
<ACCEPTANCE-DATETIME>20231205134356
ACCESSION NUMBER:		0000818972-23-000009
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20230930
FILED AS OF DATE:		20231205
DATE AS OF CHANGE:		20231205
EFFECTIVENESS DATE:		20231205

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05245
		FILM NUMBER:		231466012

	BUSINESS ADDRESS:	
		STREET 1:		C/O BNY MELLON INVESTMENT ADVISER, INC.
		STREET 2:		240 GREENWICH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10286
		BUSINESS PHONE:		2129226400

	MAIL ADDRESS:	
		STREET 1:		C/O BNY MELLON INVESTMENT ADVISER, INC.
		STREET 2:		240 GREENWICH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10286

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS STRATEGIC MUNICIPALS, INC.
		DATE OF NAME CHANGE:	20181030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS STRATEGIC MUNICIPALS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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            <transferAgentStateCountry transferAgentState="US-NY" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>ICE Data Pricing &amp; Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>N/A</pricingServiceLei>
            <pricingServiceIdNumberDesc>TIN: 13-3668779</pricingServiceIdNumberDesc>
            <pricingServiceStateCountry pricingServiceState="US-IL" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>Y</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Self - rule 17f-2 (17 CFR 270.17f-2)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Computershare, Inc.</shareholderServiceAgentName>
            <shareholderServiceAgentLei>84-05579</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-NJ" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>BNY Mellon Investment Adviser, Inc.</adminName>
            <adminLei>54930067A504FBYASH16</adminLei>
            <adminStateCountry adminState="US-NY" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
          <admin>
            <adminName>The Bank of New York Mellon</adminName>
            <adminLei>HPFHU0OQ28E4N0NFVK49</adminLei>
            <adminStateCountry adminState="US-NY" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>Y</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Capital Markets, LLC</brokerDealerName>
            <brokerDealerFileNo>008-35255</brokerDealerFileNo>
            <brokerDealerCrdNo>000017454</brokerDealerCrdNo>
            <brokerDealerLei>VJW2DOOHGDT6PR0ZRO63</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Securities Corporation</brokerDealerName>
            <brokerDealerFileNo>008-13801</brokerDealerFileNo>
            <brokerDealerCrdNo>000000231</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing Advisor Solutions LLC</brokerDealerName>
            <brokerDealerFileNo>008-47425</brokerDealerFileNo>
            <brokerDealerCrdNo>000036671</brokerDealerCrdNo>
            <brokerDealerLei>549300KTC63JRN36GZ84</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NJ" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing LLC</brokerDealerName>
            <brokerDealerFileNo>008-17574</brokerDealerFileNo>
            <brokerDealerCrdNo>000007560</brokerDealerCrdNo>
            <brokerDealerLei>ZI8Q1A8EI8LQFJNM0D94</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NJ" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Asset Management Canada Ltd.</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerCountry>CA</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Investment Management Australia Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>2ZQTMYGDRJZ57CRSPU33</brokerDealerLei>
            <brokerDealerCountry>AU</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Investment Management EMEA Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>213800X5NCNIAF9USD75</brokerDealerLei>
            <brokerDealerCountry>GB</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Investment Management Hong Kong Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>000169689</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerCountry>HK</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY MELLON SERVICOS FINACEIROS DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS (DTVM) S.A</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerCountry>BR</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing (Channel Islands) Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>2138009CM5DCI2OQW132</brokerDealerLei>
            <brokerDealerCountry>GB</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>213800R6YVGU4VP7XK84</brokerDealerLei>
            <brokerDealerCountry>GB</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing Securities Canada Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>5493000WV47FDC28QG89</brokerDealerLei>
            <brokerDealerCountry>CA</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing Securities International Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300PPJGN9E26TI110</brokerDealerLei>
            <brokerDealerCountry>IE</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing Securities Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300NC3GURN0AEZU06</brokerDealerLei>
            <brokerDealerCountry>GB</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>The Bank of New York Mellon Securities Company Japan Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerCountry>JP</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>The Bank of New York Mellon, S.A., Institucion de Banca Multiple</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerCountry>MX</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>BNY Mellon Fund Management (Luxemboug), S.A.</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>000283267</brokerDealerCrdNo>
            <brokerDealerLei>5N2ES2M2WGR2TO0Q5G40</brokerDealerLei>
            <brokerDealerCountry>LU</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Pershing Securities Singapore Private Limited</brokerDealerName>
            <brokerDealerFileNo>008-00000</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerCountry>SG</brokerDealerCountry>
            <brokerDealerCommission>0.00</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <aggregateCommission>0.00</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>J.P. MORGAN SECURITIES LLC</principalName>
            <principalFileNo>008-35008</principalFileNo>
            <principalCrdNo>000000079</principalCrdNo>
            <principalLei>ZBUT11V806EZRVTWT807</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>33107499.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>B. C. ZIEGLER AND COMPANY</principalName>
            <principalFileNo>008-00094</principalFileNo>
            <principalCrdNo>000000061</principalCrdNo>
            <principalLei>N/A</principalLei>
            <principalStateCountry principalState="US-IL" principalCountry="US"/>
            <principalTotalPurchaseSale>24424460.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>MESIROW FINANCIAL, INC.</principalName>
            <principalFileNo>008-28816</principalFileNo>
            <principalCrdNo>000002764</principalCrdNo>
            <principalLei>549300BIV46SUHPOFE54</principalLei>
            <principalStateCountry principalState="US-IL" principalCountry="US"/>
            <principalTotalPurchaseSale>17710217.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BARCLAYS CAPITAL INC.</principalName>
            <principalFileNo>008-41342</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>15337109.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>CITIGROUP GLOBAL MARKETS INC.</principalName>
            <principalFileNo>008-08177</principalFileNo>
            <principalCrdNo>000007059</principalCrdNo>
            <principalLei>MBNUM2BPBDO7JBLYG310</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>13016764.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>RBC CAPITAL MARKETS, LLC</principalName>
            <principalFileNo>008-45411</principalFileNo>
            <principalCrdNo>000031194</principalCrdNo>
            <principalLei>549300LCO2FLSSVFFR64</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>11996560.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>JANNEY MONTGOMERY SCOTT LLC</principalName>
            <principalFileNo>008-00462</principalFileNo>
            <principalCrdNo>000000463</principalCrdNo>
            <principalLei>549300QQRY1JCFQHYS08</principalLei>
            <principalStateCountry principalState="US-PA" principalCountry="US"/>
            <principalTotalPurchaseSale>9125197.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>RAYMOND JAMES &amp; ASSOCIATES, INC.</principalName>
            <principalFileNo>008-10999</principalFileNo>
            <principalCrdNo>000000705</principalCrdNo>
            <principalLei>U4ONQX15J3RO8XCKE979</principalLei>
            <principalStateCountry principalState="US-FL" principalCountry="US"/>
            <principalTotalPurchaseSale>8414166.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>WELLS FARGO SECURITIES, LLC</principalName>
            <principalFileNo>008-65876</principalFileNo>
            <principalCrdNo>000126292</principalCrdNo>
            <principalLei>VYVVCKR63DVZZN70PB21</principalLei>
            <principalStateCountry principalState="US-NC" principalCountry="US"/>
            <principalTotalPurchaseSale>8391515.00</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>MERRILL LYNCH, PIERCE, FENNER &amp; SMITH INCORPORATED</principalName>
            <principalFileNo>008-07221</principalFileNo>
            <principalCrdNo>000007691</principalCrdNo>
            <principalLei>8NAV47T0Y26Q87Y0QP81</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>7788871.00</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>195530267.00</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>423392503.00</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>BNY Mellon Strategic Municipals, Inc. - Common Stock</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="LEO"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>BNY Mellon Strategic Municipals, Inc. - Variable Rate Muni Term Preferred Shares</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="N/A"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Preferred stock</repurchaseSecurityType>
      </repurchaseSecurities>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0.96</managementFee>
      <netOperatingExpenses>2.57</netOperatingExpenses>
      <marketPricePerShare>5.33</marketPricePerShare>
      <netAssetValuePerShare>6.30</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
      <isInfoItem405>true</isInfoItem405>
    </attachmentsTab>
    <signature registrantSignedName="BNY Mellon Strategic Municipals, Inc." signedDate="2023-12-05" signature="Sarah Kelleher" title="Vice President and Assistant Secretary"/>
  </formData>
</edgarSubmission>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>eyconsent853-11222023.htm
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
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<BODY>


<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: center">Report of Independent Registered Public Accounting Firm</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 186.6pt">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">To the Shareholders and Board of Directors of</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">BNY Mellon Strategic Municipals, Inc.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">In planning and performing our audit of the financial statements
of BNY Mellon Strategic Municipals, Inc. (the Company) as of and for the year ended September 30, 2023, in accordance with the standards
of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company&rsquo;s internal control over financial
reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion
on the effectiveness of the Company&rsquo;s internal control over financial reporting. Accordingly, we express no such opinion.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">The management of the Company is responsible for establishing
and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management
are required to assess the expected benefits and related costs of controls. A company&rsquo;s internal control over financial reporting
is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with U.S. generally accepted accounting principles. A company&rsquo;s internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles,
and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of
the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition
of a company&rsquo;s assets that could have a material effect on the financial statements.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject
to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions,
to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company&rsquo;s annual
or interim financial statements will not be prevented or detected on a timely basis.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">Our consideration of the Company&rsquo;s internal control over
financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in
internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the
Company&rsquo;s internal control over financial reporting and its operation, including controls over safeguarding securities, that we
consider to be a material weakness as defined above as of September 30, 2023.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">This report is intended solely for the information and use of
management and the Board of Directors of BNY Mellon Strategic Municipals, Inc. and the Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than these specified parties.</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate; margin: 0 0 0 4in; text-align: justify">/S/ ERNST &amp; YOUNG LLP</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">New York, New York</P>

<P STYLE="font: 9pt EYInterstate Light; margin: 0">November 22, 2023</P>


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</DOCUMENT>
<DOCUMENT>
<TYPE>ITEM 405 REG S-K
<SEQUENCE>3
<FILENAME>itemg1biv-0853.htm
<TEXT>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">Item G.1.b.iv</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: right">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center"><B>BNY Mellon Strategic Municipals, Inc.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(the &quot;Fund&quot;)</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Delinquent Section 16(a) Reports</B></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">Under Section 16(a) of the Exchange Act and Section 30(h) of
the 1940 Act, and the rules thereunder, the Fund's officers and Trustees, persons owning more than 10% of the Fund's Common Stock, Auction
Preferred Stock (&quot;APS&quot;) or Variable Rate MuniFund Term Preferred Shares (&quot;VMTP&quot;) and certain additional persons are
required to report their transactions in the Fund's stock to the SEC and the Fund.&nbsp; Based solely on written representations of such
persons and on copies of reports that have been filed with the SEC, the Fund believes that, during the fiscal year ended September 30,
2023, all filing requirements applicable to such persons were complied with except that the Form 3 for Bank of America Corp reflecting
the acquisition of VMTP was filed on July 24, 2023 and the Form 4 for UBS Group AG reflecting the disposal of shares of the Fund's APS
was filed on July 17, 2023, neither of which were filed in a timely manner.</P>

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