Independent Accountant's Report

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

We have examined management's assertion, included
in the accompanying Report of Management on 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 April 30, 2021.
Management is responsible for its assertion about compliance
with the requirements of subsections (b) and (c) of Rule 17f-2
of the Act (the specified requirements). Our responsibility is
to express an opinion on management's assertion about the Company's
compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with the
attestation standards established by the Public Company
Accounting Oversight Board (United States).
Those standards require that we
plan and perform the examination to obtain reasonable assurance about
whether management's assertion about compliance with the
specified requirements is fairly stated, in all material
respects. An examination involves performing procedures to
obtain evidence about whether management's assertion is
fairly stated, in all material respects. The nature, timing,
and extent of the procedures selected depend on our judgment,
including an assessment of the risks of material misstatement of
management's 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 April 30, 2021
and with respect to agreement of security
purchases and sales, for the period from
July 1, 2020 (the date of our last examination), through
April 30, 2021:

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 April 30, 2021,
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
July 28, 2021


Report of Management on Compliance with
        Certain Provisions
of the Investment Company Act of 1940

July 28, 2021

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 ("the Act").  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 April 30, 2021 and from July 1, 2020
through April 30, 2021.

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 April 30, 2021 and from
July 1, 2020 through April 30, 2021, 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.