0001080084-22-000073.txt : 20220729
0001080084-22-000073.hdr.sgml : 20220729
20220729170829
ACCESSION NUMBER: 0001080084-22-000073
CONFORMED SUBMISSION TYPE: 40-17F2
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20220729
DATE AS OF CHANGE: 20220729
EFFECTIVENESS DATE: 20220729
SUBJECT COMPANY:
COMPANY DATA:
COMPANY CONFORMED NAME: BNY Mellon Sustainable U.S. Equity Fund, Inc.
CENTRAL INDEX KEY: 0000030167
IRS NUMBER: 132691318
STATE OF INCORPORATION: MD
FISCAL YEAR END: 0531
FILING VALUES:
FORM TYPE: 40-17F2
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-02192
FILM NUMBER: 221121771
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 Fund, Inc.
DATE OF NAME CHANGE: 20170501
FORMER COMPANY:
FORMER CONFORMED NAME: DREYFUS THIRD CENTURY FUND, INC
DATE OF NAME CHANGE: 20161220
FORMER COMPANY:
FORMER CONFORMED NAME: DREYFUS THIRD CENTURY FUND INC
DATE OF NAME CHANGE: 20081201
FILED BY:
COMPANY DATA:
COMPANY CONFORMED NAME: BNY Mellon Sustainable U.S. Equity Fund, Inc.
CENTRAL INDEX KEY: 0000030167
STANDARD INDUSTRIAL CLASSIFICATION: UNKNOWN SIC - 0000 [0000]
IRS NUMBER: 132691318
STATE OF INCORPORATION: MD
FISCAL YEAR END: 0531
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 Sustainable U.S. Equity Fund, Inc.
DATE OF NAME CHANGE: 20170501
FORMER COMPANY:
FORMER CONFORMED NAME: DREYFUS THIRD CENTURY FUND, INC
DATE OF NAME CHANGE: 20161220
FORMER COMPANY:
FORMER CONFORMED NAME: DREYFUS THIRD CENTURY FUND INC
DATE OF NAME CHANGE: 20081201
40-17F2
1
dtc05-1.txt
APRIL 30, 2022 FILING
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, 2022.
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 ("PCAOB") (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.
We are required to be independent of BNY Mellon Sustainable U.S. Equity Fund,
Inc. and to meet our other ethical responsibilities, as applicable for
examination engagements set forth in the Preface: Applicable
to All Members and Part 1: Members in Public Practice of the
Code of Professional Conduct established by the PCAOB.
Included among our procedures were the
following tests performed as of April 30, 2022
and with respect to agreement of security
purchases and sales, for the period from
April 1, 2022 (the date of our last examination), through
April 30, 2022:
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, 2022,
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 29, 2022
Report of Management on Compliance with
Certain Provisions
of the Investment Company Act of 1940
July 29, 2022
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, 2022 and from April 1, 2022
through April 30, 2022.
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, 2022 and from
April 1, 2022 through April 30, 2022, 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.