<SEC-DOCUMENT>0000819940-19-000093.txt : 20190805
<SEC-HEADER>0000819940-19-000093.hdr.sgml : 20190805
<ACCEPTANCE-DATETIME>20190805144839
ACCESSION NUMBER:		0000819940-19-000093
CONFORMED SUBMISSION TYPE:	40-17F2
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190805
DATE AS OF CHANGE:		20190805
EFFECTIVENESS DATE:		20190805

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY MELLON HIGH YIELD STRATEGIES FUND
		CENTRAL INDEX KEY:			0001057861
		IRS NUMBER:				134001109
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		40-17F2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08703
		FILM NUMBER:		19998364

	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 HIGH YIELD STRATEGIES FUND
		DATE OF NAME CHANGE:	19980316

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY MELLON HIGH YIELD STRATEGIES FUND
		CENTRAL INDEX KEY:			0001057861
		IRS NUMBER:				134001109
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		40-17F2

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

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS HIGH YIELD STRATEGIES FUND
		DATE OF NAME CHANGE:	19980316
</SEC-HEADER>
<DOCUMENT>
<TYPE>40-17F2
<SEQUENCE>1
<FILENAME>r-40172093020186.txt
<TEXT>


      Report of Independent Registered Public
Accounting Firm
The Board of Directors of
BNY Mellon High Yield Strategies Fund (formerly known
as Dreyfus High Yield Strategies Fund):

We have examined managements assertion, included in the
accompanying Management Statement Regarding
Compliance With Certain Provisions of the Investment
Company Act of 1940, that BNY Mellon High Yield
Strategies Fund (the Fund), complied with the requirements
of subsections (b) and (c) of Rule 17f-2 under the
Investment Company Act of 1940 (the Act) as of
September 30, 2018. Management is responsible for the
Funds compliance with those requirements of subsections
(b) and (c) of Rule 17f-2 of the Act (the specified
requirements). Our responsibility is to express an opinion
on managements assertion about the Funds compliance
with the specified requirements based on our examination.

Our examination was conducted in accordance with
attestation standards established by the American Institute
of Certified Public Accountants (AICPA). Those standards
require that we plan and perform the examination to obtain
reasonable assurance about whether managements assertion
about compliance with the specified requirements is fairly
stated, in all material respects. An examination involves
performing procedures to obtain evidence about whether
managements assertion is fairly stated in all materials
respects. The nature, timing, and extent of the procedures
selected depend on our judgement, including an assessment
of the risks of material misstatement of managements
assertion, whether due to fraud or error. We believe that the
evidence we obtained is sufficient and appropriate to
provide a reasonable basis for our opinion.
Included among our procedures were the following tests
performed as of September 30, 2018, and with respect to
agreement of security purchases and sales, for the period
from March 31, 2018 (the date of the Funds last
examination) through September 30, 2018:
1.	Count and inspection of all securities located in the vault of
The Bank of New York Mellon (the Custodian) in Jersey
City, NJ, without prior notice to management.

2.	Confirmation with the Custodian of all securities held,
hypothecated, pledged or placed in escrow or out for
transfer with brokers or pledgees, if any;
3.	Obtained the Custodian reconciliation of security positions
held by institutions in book entry form (e.g., the Federal
Reserve Bank, The Depository Trust Company and various
sub-custodians) to Custodian records and verified that
reconciling items were cleared in a timely manner;

4.	Reconciliation of the Funds securities per the books and
records of the Fund to those of the Custodian;
5.	Confirmation of all repurchase agreements, if any, with
broker(s)/bank(s) and/or agreement of corresponding
subsequent cash receipts to bank statements and agreement
of underlying collateral with the Custodian records, if any;
6.	Agreement of pending purchase and sale activity for the
Fund as of September 30, 2018, if any, to documentation of
corresponding subsequent bank statements;


7.	Agreement of five security purchases and five security
sales or maturities, or all purchases, sales or maturities, if
fewer than five occurred since the date of the last
examination, from the books and records of the Fund to
corresponding bank statements;

8.	Review of the BNY Mellon Asset Servicing Custody and
Securities Lending Services Service Organization Control
Report (SOC 1 Report) for the period October 1, 2017 to
September 30, 2018 and noted no relevant findings were
reported in the areas of Asset Custody and Trade
Settlement.

We believe that our examination provides a reasonable
basis for our opinion. Our examination does not provide a
legal determination on the Funds compliance with specified
requirements.
In our opinion, managements assertion that the Fund
complied with the requirements of subsections (b) and (c)
of Rule 17f-2 of the Investment Company Act of 1940 as of
September 30, 2018, with respect to securities reflected in
the investment accounts of the Fund is fairly stated, in all
material respects.
This report is intended solely for the information and use of
management and The Board of Directors of the Fund and
the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than
these specified parties.
      /s/ KPMG LLP
New York, New York
August 5, 2019


	August 5, 2019
Management Statement Regarding Compliance With
Certain Provisions of the Investment Company Act of
1940

We, as members of management of BNY Mellon High
Yield Strategies Fund (formerly known as Dreyfus High
Yield Strategies Fund) (the Fund), are responsible for
complying with the requirements of subsections (b) and (c)
of Rule 17f-2, Custody of Investments by Registered
Management Investment Companies of the Investment
Company Act of 1940.  We are also responsible for
establishing and maintaining effective internal controls
over compliance with those requirements. We have
performed an evaluation of the Funds compliance with the
requirements of subsections (b) and (c) of Rule 17f-2 as of
September 30, 2018 and for the period from March 31,
2018 (the date of the Funds last examination) through
September 30, 2018.

Based on the evaluation, we assert that the Fund was in
compliance with the requirements of subsections (b) and (c)
of Rule 17f-2 of the Investment Company Act of 1940 as of
September 30, 2018, and for the period from March 31,
2018 (the date of the Funds last examination), through
September 30, 2018 with respect to securities reflected in
the investment accounts of the Fund.

BNY Mellon High Yield Strategies Fund, (formerly known
as Dreyfus High Yield Strategies Fund)

Jim Windels
Treasurer

2



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
