Report of Independent Registered Public Accounting Firm

The Board of Directors of
BNY Mellon Sustainable U.S. Equity Fund, Inc.

We have examined management's assertion, included
in the accompanying Management Statement Regarding
Compliance with Certain Provisions of the Investment
Company Act of 1940, that
BNY Mellon Sustainable U.S. Equity Fund, Inc.
(the "Company")
complied with the requirements of
subsections (b) and (c) of Rule 17f-2 under the Investment
Company Act of 1940 ("the Act") as of May 31, 2020.
Management is responsible for the Company's compliance
with those requirements.  Our responsibility is to express
an opinion on management's assertion about the Company's
compliance based on our examination.

Our examination was conducted in accordance with the
standards of the Public Company Accounting
Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's
compliance with those requirements and performing such
other procedures as we considered necessary in the
circumstances. Included among our procedures were the
following tests performed as of May 31, 2020,
and with respect to agreement of securities
purchases and sales, for the period from
April 30, 2020 (the date of our last examination) through
May 31, 2020:

Confirmation of all securities held by institutions in
book entry form (e.g., the Federal Reserve Bank of Kansas City,
the Depository Trust Company and various sub-custodians);

Confirmation of all securities hypothecated, pledged, placed
in escrow, or out for transfer with brokers, pledgees, transfer
agents or securities lending administrators;

Reconciliation of all such securities
to the books and records of the Company and
The Bank of New York Mellon (the Custodian);

Confirmation of all repurchase agreements with brokers/banks
and agreement of underlying collateral with
The Bank of New York Mellon (the Custodian) records, if any; and

Agreement of 5 security purchases and 5 security sales
or maturities, if occurred, since our last report from the books and records
of the Company, to corresponding bank statements.

We believe that our examination provides a reasonable
basis for our opinion. Our examination does not provide
a legal determination on the Company's compliance with
specified requirements.

In our opinion, management's assertion that
BNY Mellon Sustainable U.S. Equity Fund, Inc.
complied with the requirements of subsections (b) and (c) of
Rule 17f-2 of the Act as of May 31, 2020
with respect to securities reflected in the investment account of the
Company 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 Sustainable U.S. Equity Fund, 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.

               /s/ERNST & YOUNG LLP

New York, New York
August 24, 2020


Management Statement Regarding Compliance with
        Certain Provisions
of the Investment Company Act of 1940

August 24, 2020

We, as members of management of
BNY Mellon Sustainable U.S. Equity Fund, Inc.
(the "Company"),
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 Company's compliance with the
requirements of subsections (b) and (c) of Rule 17f-2
as of May 31, 2020, and from April 30, 2020
(date of last examination)
through May 31, 2020.

Based on this evaluation, we assert that the Company
was in compliance with the requirements of subsections
(b) and (c) of Rule 17f-2 of the Act
as of May 31, 2020 and from
April 30, 2020 (date of last examination) through
May 31, 2020 with respect to securities
reflected in the investment account of the Company.

BNY Mellon Sustainable U.S. Equity Fund, Inc.



By:

     /s/Jim Windels
     Jim Windels,
     Treasurer
     BNY Mellon Investment Adviser, Inc.