0000053808-23-000036.txt : 20230804 0000053808-23-000036.hdr.sgml : 20230804 20230804103638 ACCESSION NUMBER: 0000053808-23-000036 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230531 FILED AS OF DATE: 20230804 DATE AS OF CHANGE: 20230804 EFFECTIVENESS DATE: 20230804 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: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-00524 FILM NUMBER: 231142587 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 0000053808 S000012565 BNY Mellon Equity Income Fund C000034167 Class A DQIAX C000034168 Class C DQICX C000034169 Class I DQIRX C000130467 Class Y DQIYX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000053808 XXXXXXXX 811-00524 false false N-1A S000012565 C000034167 C000034168 C000034169 C000130467 BNY Mellon Investment Funds III 811-00524 0000053808 549300DOYFL5R4I71F16 240 Greenwich Street New York 10286-1048 US-NY US 212.922.6400 BNY Mellon Investment Adviser, Inc. 200 Park Avenue New York 10166-0039 212.922.6400 Compliance policies and procedures and related items. BNY Mellon Investment Adviser, Inc. 240 Greenwich Street New York 10286-1048 212.922.6400 Organizational documents, board meeting minutes and materials, SEC filings and administration and accounting records. The Bank of New York Mellon 103 Bellevue Parkway Wilmington 19809-3701 212.495.1784 Administration and accounting records. The Bank of New York Mellon 240 Greenwich Street New York 10286-1048 212.495.1784 Records relating to custody of fund assets. BNY Mellon Securities Corporation 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to advertising and sales material. BNY Mellon Transfer, Inc. 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to the record holders of fund shares and purchases and sales of fund shares. BNY Mellon Investment Servicing (US), Inc. 4400 Computer Drive Westborough 01581-1722 800.441.9800 Records relating to the record holders of fund shares and purchases and sales of fund shares. Newton Investment Management North America, LLC BNY Mellon Center, 201 Washington Street Boston 02108-4400 617.722.7250 Records relating to decisions to buy/sell securities and the execution thereof. Newton Investment Management Limited 160 Queen Victoria Street London GB EC4V 4LA 44.020.7163.9000 Records relating to decisions to buy/sell securities and the execution thereof. N N N-1A 4 Y Francine J. Bovich N/A N Roslyn M. Watson N/A N Andrew J. Donohue N/A N Benaree Pratt Wiley N/A N Joseph S. DiMartino N/A N Bradley J. Skapyak 002783620 N Kenneth A. Himmel N/A N Joseph W. Connolly 001144952 200 Park Avenue New York 10166-0039 XXXXXX N N N N N N BNY Mellon Securities Corporation 008-13801 000000231 N/A Y N KPMG LLP 00185 5493003PVCIGA21K0K42 N N N N N N BNY Mellon Equity Income Fund S000012565 549300OR6GSYJX5YAX30 N 4 0 0 N/A N N Y N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Revenue sharing split 6474740.53 21773.04 Rule 12d1-1 (17 CFR 270.12d1-1) Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N BNY Mellon Investment Adviser, Inc. 801-8147 000105642 54930067A504FBYASH16 N Newton Investment Management North America, LLC 801-120501 000312937 549300USELNALQ9OYY51 Y N Newton Investment Management Limited 801-42114 000111208 VMMM74BJK67DIRDE9J26 Y GB BNY Mellon Transfer, Inc. 84-06102 N/A Y N BNY Mellon Investment Servicing (US) Inc. 84-01761 549300CFZQLI9QMJ1Z03 Y Y N ICE Data Pricing & Reference Data, LLC N/A TIN: 13-3668779 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Self - rule 17f-2 (17 CFR 270.17f-2) CIBC Mellon Trust Company (CIBC Mellon) 549300IYUUH221WBZ505 CA Y Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Clearstream Banking S.A. N/A DE N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) N BNY Mellon Transfer, Inc. 84-06102 Y N N BNY Mellon Investment Adviser, Inc. 54930067A504FBYASH16 Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y Y N BNY Mellon Capital Markets, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 0.00 BNY Mellon Securities Corporation 008-13801 000000231 N/A 0.00 Pershing LLC 008-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 0.00 BNY Mellon Asset Management Canada Ltd. 008-00000 N/A N/A CA 0.00 BNY Mellon Investment Management Australia Limited 008-00000 N/A 2ZQTMYGDRJZ57CRSPU33 AU 0.00 BNY Mellon Investment Management EMEA Limited 008-00000 N/A 213800X5NCNIAF9USD75 GB 0.00 BNY Mellon Investment Management Hong Kong Limited 008-00000 000169689 N/A HK 0.00 BNY MELLON SERVICOS FINACEIROS DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS (DTVM) S.A 008-00000 N/A N/A BR 0.00 Pershing (Channel Islands) Limited 008-00000 N/A 2138009CM5DCI2OQW132 GB 0.00 Pershing Limited 008-00000 N/A 213800R6YVGU4VP7XK84 GB 0.00 Pershing Securities Canada Limited 008-00000 N/A 5493000WV47FDC28QG89 CA 0.00 Pershing Securities International Limited 008-00000 N/A 549300PPJGN9E26TI110 IE 0.00 Pershing Securities Limited 008-00000 N/A 549300NC3GURN0AEZU06 GB 0.00 The Bank of New York Mellon Securities Company Japan Limited 008-00000 N/A N/A JP 0.00 The Bank of New York Mellon, S.A., Institucion de Banca Multiple 008-00000 N/A N/A MX 0.00 BNY Mellon Fund Management (Luxemboug), S.A. 008-00000 000283267 5N2ES2M2WGR2TO0Q5G40 LU 0.00 Pershing Securities Singapore Private Limited 008-00000 N/A N/A SG 0.00 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 103229.00 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 18528.70 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 18300.05 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 8589.23 148647.34 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 387423797.00 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 97060739.00 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 94359324.00 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 49029420.00 627873280.00 Y 899187015.00 Committed 688500000.00 Uncommitted 300000000.00 N N N N true INTERNAL CONTROL RPT 2 kpmg6144-7242023.htm

KPMG

 

KPMG LLP

345 Park Avenue

New York, NY 10154-0102

 

Report of Independent Registered Public Accounting Firm

To the Shareholders of the Fund and Board of Trustees of
BNY Mellon Equity Income Fund:

In planning and performing our audit of the financial statements of BNY Mellon Equity Income Fund (the Fund), a series of BNY Mellon Investment Funds III, as of and for the year ended May 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.

Management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of May 31, 2023.

 

KPMG LLP, a Delaware limited liability partnership and a member firm of

the KPMG global organization of independent member firms affiliated with

KPMG International Limited, a private English company limited by guarantee.

  

 

KPMG

 
 

This report is intended solely for the information and use of the management and the Board of Trustees of BNY Mellon Equity Income 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

February 27, 2023