<SEC-DOCUMENT>0001057861-20-000016.txt : 20201223
<SEC-HEADER>0001057861-20-000016.hdr.sgml : 20201223
<ACCEPTANCE-DATETIME>20201223162947
ACCESSION NUMBER:		0001057861-20-000016
CONFORMED SUBMISSION TYPE:	40-17F2
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201223
DATE AS OF CHANGE:		20201223
EFFECTIVENESS DATE:		20201223

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:		201412699

	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-40172.073120206.txt
<TEXT>
Report of Independent Registered Public Accounting Firm
The Board of Directors of
BNY Mellon 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),
the sole series of BNY Mellon High Yield Strategies 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  July 31, 2020. Management is responsible for its assertion
about 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 based on
our examination.

Our examination was conducted in accordance with attestation
standards established by the American Institute of Certified
Public Accountants. Those standards require that we plan and
perform the examination to obtain reasonable assurance about
whether managements assertion about compliance with the
specified requirements is fairly stated, in all material respects.
An examination involves performing procedures to obtain
evidence about whether managements assertion is fairly stated
in all 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 July 31, 2020, and with respect to agreement of
security purchases and sales, for the period from March 31,
2020 (the date of the Funds last examination) through July 31,
2020:
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.	Agreement of pending purchase and sale activity for the
Fund as of July 31, 2020, if any, to documentation of
corresponding subsequent bank statements;

6.	Agreement of five security purchases and five security
sales, since the date of the last examination, from the books
and records of the Fund to corresponding bank statements;

7.	Review of the BNY Mellon Asset Servicing Custody and
Securities Lending Services Service Organization Control Report
(SOC 1 Report) for the period July 1, 2019 to June 30, 2020 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 July 31, 2020, with
respect to securities reflected in the investment accounts of the
Funds 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 BNY Mellon High
Yield Strategies 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
December 23, 2020
December 23, 2020
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 (the Fund), the sole series of  BNY Mellon High
Yield Strategies 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 July
31, 2020 and for the period from March 31, 2020 (the date of
the Funds last examination) through July 31, 2020.

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 July 31,
2020, and for the period from March 31, 2020 (the date of the
Funds last examination) through July 31, 2020 with respect to
securities reflected in the investment accounts of the Fund.

BNY Mellon High Yield Strategies Fund



Jim Windels
Treasurer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
