<SEC-DOCUMENT>0001104659-21-117992.txt : 20211207
<SEC-HEADER>0001104659-21-117992.hdr.sgml : 20211207
<ACCEPTANCE-DATETIME>20210921183525
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-117992
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY Mellon Investment Funds I
		CENTRAL INDEX KEY:			0000799295
		IRS NUMBER:				043106135
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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:		212-922-6400

	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 INVESTMENT FUNDS
		DATE OF NAME CHANGE:	20081201

	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:			BNY MELLON 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:		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 PREMIER SHORT-INTERMEDIATE MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	20181030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS PREMIER SHORT INTERMEDIATE MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	20030313

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

FILER:

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

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		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 VARIABLE INVESTMENT FUND
		DATE OF NAME CHANGE:	19920703

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

FILER:

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

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		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 STOCK INDEX FUND, INC.
		DATE OF NAME CHANGE:	20181030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS STOCK INDEX FUND INC
		DATE OF NAME CHANGE:	20020514

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY Mellon Absolute Insight Funds, Inc.
		CENTRAL INDEX KEY:			0001635295
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	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:		(212) 922-6400

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY Mellon 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:		BNY MELLON INVESTMENT ADVISER, INC.
		STREET 2:		240 GREENWICH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10286
		BUSINESS PHONE:		212-922-6400

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Advantage Funds, Inc.
		DATE OF NAME CHANGE:	20060502

	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

FILER:

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

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O BNY MELLON INVESTMENT ADVISER, INC.
		STREET 2:		240 GREENWICH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10289
		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:			10289

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS INVESTMENT PORTFOLIOS
		DATE OF NAME CHANGE:	19980226

FILER:

	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:		CORRESP

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY Mellon Alcentra Global Credit Income 2024 Target Term Fund, Inc.
		CENTRAL INDEX KEY:			0001627854
		IRS NUMBER:				822085232
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	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:		212-922-6400

	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 Alcentra Global Credit Income 2024 Target Term Fund, Inc.
		DATE OF NAME CHANGE:	20170613

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BNY Mellon Alcentra Multi-Strategy Credit Fund, Inc.
		DATE OF NAME CHANGE:	20141212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY Mellon Investment Funds III
		CENTRAL INDEX KEY:			0000053808
		IRS NUMBER:				042694144
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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/LAUREL FUNDS TRUST
		DATE OF NAME CHANGE:	20181030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS LAUREL FUNDS TRUST
		DATE OF NAME CHANGE:	19941122

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNY MELLON SUSTAINABLE U.S. EQUITY PORTFOLIO, INC.
		CENTRAL INDEX KEY:			0000890064
		IRS NUMBER:				133689327
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		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 SUSTAINABLE U.S. EQUITY PORTFOLIO, INC.
		DATE OF NAME CHANGE:	20170502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Dreyfus Sustainable U.S. Equity Portfolio, Inc.
		DATE OF NAME CHANGE:	20170501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DREYFUS SOCIALLY RESPONSIBLE GROWTH FUND INC
		DATE OF NAME CHANGE:	19920929
</SEC-HEADER>
<DOCUMENT>
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<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left; width: 20%; vertical-align: bottom"><IMG SRC="proskauer_logo.jpg"></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
  <TD STYLE="text-align: left; width: 79%; vertical-align: bottom"><FONT STYLE="font-size: 8pt">Proskauer Rose LLP&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eleven
  Times Square&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New York, NY 10036-8299</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 21, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: John Kernan<BR>
<BR>
</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">Re:</TD><TD STYLE="text-align: justify"><U>Funds Listed in Appendix A</U></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Kernan:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On behalf of the funds listed in Appendix A hereto
(each, a &ldquo;<U>Fund</U>&rdquo;), transmitted for filing as EDGAR correspondence are the Funds&rsquo; responses to the comments of the accounting
staff (the &ldquo;<U>Staff</U>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;), provided by you to
me and Lisa Goldstein by telephone on August 27, 2021. The Staff&rsquo;s comments related to (i) the diversification status of certain of the
Funds, described in the Funds&rsquo; annual reports on Form N-CSR as filed with the Commission and (ii) a Fund&rsquo;s filings on Form N-MFP with
respect of its compliance with Rule 30b1-7 under the Investment Company Act of 1940, as amended (the &ldquo;<U>1940 Act</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Set forth below is a summary of the Staff&rsquo;s comments,
and the Funds&rsquo; responses thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Diversification Status of Certain Funds</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Comment 1</U>: &#9;BNY Mellon Global Fixed
Income Fund, BNY Mellon Dynamic Total Return Fund and BNY Mellon Global Dynamic Bond Income Fund have been identified in the annual reports
as non-diversified funds; however, it appears the funds are operating as diversified funds. If the funds have been operating as diversified
funds for more than three years, please confirm that the funds will receive shareholder approval prior to changing their status back to
non-diversified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response 1</U>:&#9;Fund management is aware
that these Funds are now <I>de facto</I> diversified and would be required to obtain shareholder approval prior to operating as a &ldquo;non-diversified
company,&rdquo; if they elected to do so in the future. Fund management will remove the &ldquo;Non-diversification risk&rdquo; section and
other references to being a non-diversified fund from each of these Funds&rsquo; registration statement at the next annual update of the Fund&rsquo;s
registration statement. Each of these Funds will also disclose in the next annual update of its registration statement the following diversification
restriction as a fundamental policy: &ldquo;With respect to 75% of its total assets, purchase securities of an issuer (other than the U.S.
Government, its agencies, instrumentalities or authorities or repurchase agreements collateralized by U.S. Government securities and other
investment companies), if: (a) such purchase would cause more than 5% of the fund&rsquo;s total assets taken at market value to be invested
in the securities of such issuer; or (b) such purchase would at the time result in more than 10% of the outstanding voting securities
of such issuer being held by the fund&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="proskauer_logo.jpg"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>N-MFP Filings:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Comment 2</U>:&#9;The Staff observes that,
in N-MFP filings, including the filing coinciding with its fiscal year-end, under Item C.8.h., BNY Mellon Government Money Market Fund
appears to have repurchase agreement collateral classified incorrectly. Collateral for a $55 million Bank of Montreal repurchase agreement
dated December 31, 2020 due January 4, 2021 was classified as &ldquo;Agency Debentures and Agency Strips&rdquo; when &ldquo;Agency Collateralized
Mortgage Obligations&rdquo; or &ldquo;Agency Mortgage-Backed Securities&rdquo; appear to be more appropriate classifications. Please ensure
the prospective accuracy of repurchase agreement collateral classifications in Item C.8.h. of Form M-NFP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response 2</U>:&#9;Going forward, each Fund
will ensure the accuracy of its repurchase agreement collateral classifications in Item C.8.h. of Form M-NFP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Should you have any questions or comments, please
feel free to contact me at 212.969.3151 (dkasinki@proskauer.com) or Lisa P. Goldstein at 617.526.9845 (lgoldstein@proskauer.com).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>/s/ Devin J. Kasinki</U><BR>
Devin J. Kasinki</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">cc:</TD><TD STYLE="text-align: justify">David Stephens</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Lisa P. Goldstein</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>APPENDIX A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; text-align: left; width: 10%; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>CIK</B></FONT></TD>
    <TD STYLE="padding-top: 2pt; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; text-align: left; width: 10%; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>File #</B></FONT></TD>
    <TD STYLE="padding-top: 2pt; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; text-align: left; width: 31%; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>Registrant Name</B></FONT></TD>
    <TD STYLE="padding-top: 2pt; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; text-align: left; width: 10%; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>Series ID</B></FONT></TD>
    <TD STYLE="padding-top: 2pt; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; text-align: left; width: 31%; vertical-align: top"><FONT STYLE="font-size: 10pt"><B>Series Name</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000053808</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-00524</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds III</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000018029</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Global Equity Income Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000053808</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-00524</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds III</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000005159</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon International Bond Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000053808</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-00524</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds III</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000000317</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon High Yield Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011353</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Diversified Emerging Markets Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011667</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Tax Sensitive Total Return Bond Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011516</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Small Cap Value Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011515</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Small Cap Growth Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011511</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon International Equity Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011502</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Global Fixed Income Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000799295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-04813</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Funds I</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011499</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Small/Mid Cap Growth Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000810305</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05021</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Short-Intermediate Municipal Bond Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000000094</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Short-Intermediate Municipal Bond Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001924</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Quality Bond Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001923</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Government Money Market Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001921</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">International Value Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001920</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">International Equity Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001919</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Growth and Income Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001917</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Opportunistic Small Cap Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000813383</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05125</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Variable Investment Fund</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000001912</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Appreciation Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000846800</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-05719</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Stock Index Fund, Inc.</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Sustainable U.S. Equity Portfolio, Inc.</FONT></TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Sustainable U.S. Equity Portfolio, Inc.</FONT></TD></TR>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Advantage Funds, Inc.</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-07123</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Advantage Funds, Inc.</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000031204</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Global Dynamic Bond Income Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000914775</FONT></TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-07123</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Advantage Funds, Inc.</FONT></TD>
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  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0000914775</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-07123</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Advantage Funds, Inc.</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000011967</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Dynamic Total Return Fund</FONT></TD></TR>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-08673</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Portfolios</FONT></TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-08673</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
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    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000002780</FONT></TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-08673</FONT></TD>
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    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Investment Portfolios</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000002774</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Core Value Portfolio</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-08703</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon High Yield Strategies Fund</FONT></TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">CEF0000589</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon High Yield Strategies Fund</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
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    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Alcentra Global Credit Income 2024 Target Term Fund, Inc.</FONT></TD>
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    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">CEF0001709</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Alcentra Global Credit Income 2024 Target Term Fund, Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0001635295</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">811-23036</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Absolute Insight Funds, Inc.</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">S000059721</FONT></TD>
    <TD STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; text-align: left; vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">BNY Mellon Core Plus Fund</FONT></TD></TR>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
