DHF BNY Mellon High Yield Strategies Fund

Report of Independent Registered Public
Accounting Firm

The Board of Directors of
BNY Mellon High Yield Strategies Fund:

We have examined managements assertion, included in the
accompanying Management Statement Regarding
Compliance With Certain Provisions of the Investment
Company Act of 1940, that BNY Mellon High Yield
Strategies Fund (the Fund), the sole series of BNY

Mellon High Yield Strategies Fund, complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the Act) as of March 31, 2021. Management is responsible for its assertion about the Funds compliance with those requirements of subsections (b) and (c) of Rule 17f-2 of the Act (the specified requirements). Our responsibility is to express an opinion on managements assertion about the Funds compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether managements assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether managements assertion is fairly stated in all materials respects. The nature, timing, and extent of the procedures selected depend on our judgement, including an assessment of the risks of material misstatement of managements 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 March 31, 2021, and with respect to agreement of security purchases and sales, for the period from October 31, 2020 (the date of the Funds last examination) through March 31, 2021:
1. Count and inspection of all securities located in the vault of The Bank of New York Mellon Corporation in 570 Washington Blvd, Jersey City, NJ 07310.
2. Confirmation with the Custodian of all securities held, hypothecated, pledged or placed in escrow or out for transfer with brokers or pledgees, if any;
3. Obtained the Custodian reconciliation of security positions held by institutions in book entry form (e.g., the Federal Reserve Bank, The Depository Trust Company and various sub-custodians) to Custodian records and verified that reconciling items were cleared in a timely manner;

4. Reconciliation of the Funds securities per the books and records of the Fund to those of the Custodian;
5. Agreement of pending purchase and sale activity for the Fund as of March 31, 2021, if any, to documentation of corresponding subsequent bank statements;

6. Agreement of five security purchases and five security sales or maturities, since the date of the last examination, from the books and records of the Fund to corresponding bank statements;

7. Review of the BNY Mellon Asset Servicing Custody and Securities Lending Services Service Organization Control Report (SOC 1 Report) for the period April 1, 2020 to March 31, 2021 and noted no relevant findings were reported in the areas of Asset Custody and Trade Settlement.

We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Funds compliance with specified requirements.
In our opinion, management's assertion that the Funds complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of March 31, 2021, with respect to securities reflected in the investment accounts of the Funds 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 High Yield Strategies 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
June 29, 2021











                                                June 29, 2021

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

We, as members of management of BNY Mellon High Yield Strategies Fund (the Fund), the sole series of BNY Mellon High Yield Strategies Fund, 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 Funds compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of March 31, 2021, as well as for the period from October 31, 2020 (the date of the Funds last examination) through March 31, 2021.

Based on the evaluation, we assert that the Fund was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of March 31, 2021, as well as for the period from October 31, 2020 (the date of the Funds last examination) through March 31, 2021 with respect to securities reflected in the investment accounts of the Fund.

BNY Mellon High Yield Strategies Fund

Jim Windels
Treasurer

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