0000914775-10-000033.txt : 20120629 0000914775-10-000033.hdr.sgml : 20120629 20100409151027 ACCESSION NUMBER: 0000914775-10-000033 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100409 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS FUND INC CENTRAL INDEX KEY: 0000030146 IRS NUMBER: 136021175 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: NESBETT FUND INC DATE OF NAME CHANGE: 19680607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS LIQUID ASSETS INC CENTRAL INDEX KEY: 0000030158 IRS NUMBER: 132758124 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS MANAGED CASH FUND INC DATE OF NAME CHANGE: 19740123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MONEY MARKET INSTRUMENTS INC CENTRAL INDEX KEY: 0000030160 IRS NUMBER: 132804718 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226838 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS RESEARCH GROWTH FUND INC CENTRAL INDEX KEY: 0000030162 IRS NUMBER: 132641740 STATE OF INCORPORATION: NY FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE, 8TH FLOOR STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226838 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS RESEARCH GROWTH FUND INC DATE OF NAME CHANGE: 20081201 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GROWTH OPPORTUNITY FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NUMBER NINE INC DATE OF NAME CHANGE: 19830704 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS THIRD CENTURY FUND INC CENTRAL INDEX KEY: 0000030167 IRS NUMBER: 132691318 STATE OF INCORPORATION: MD FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226883 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER THIRD CENTURY FUND INC DATE OF NAME CHANGE: 20020517 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS THIRD CENTURY FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS FUNDS INC CENTRAL INDEX KEY: 0000038403 IRS NUMBER: 840512589 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212922-6000 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS FOUNDERS FUNDS INC DATE OF NAME CHANGE: 20000103 FORMER COMPANY: FORMER CONFORMED NAME: FOUNDERS FUNDS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FOUNDERS SPECIAL FUND INC DATE OF NAME CHANGE: 19870902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS LAUREL FUNDS TRUST CENTRAL INDEX KEY: 0000053808 IRS NUMBER: 042694144 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226787 MAIL ADDRESS: STREET 1: DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: LAUREL FUNDS TRUST DATE OF NAME CHANGE: 19940202 FORMER COMPANY: FORMER CONFORMED NAME: BOSTON COMPANY FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: JOHNSTON MUTUAL FUND INC DATE OF NAME CHANGE: 19810517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS BOND FUNDS INC CENTRAL INDEX KEY: 0000075176 IRS NUMBER: 132866680 STATE OF INCORPORATION: MD FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19930125 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS TAX EXEMPT BOND FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: OVERBROOK BOND FUND INC DATE OF NAME CHANGE: 19760923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MUNICIPAL MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000312564 IRS NUMBER: 133035465 STATE OF INCORPORATION: NY FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS MUNICIPAL MONEY MARKET FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS TAX EXEMPT MONEY MARKET FUND INC DATE OF NAME CHANGE: 19910725 FORMER COMPANY: FORMER CONFORMED NAME: FORMERLY DREYFUS SHORT TERM TAX EXEMPT FUND IN DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INSTITUTIONAL MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000315783 IRS NUMBER: 135673135 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 144 GLENN CURTISS BLVD CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 2129226807 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS MONEY MARKET INSTRUMENTS II INC DATE OF NAME CHANGE: 19820219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS APPRECIATION FUND INC CENTRAL INDEX KEY: 0000318478 IRS NUMBER: 133088846 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226785 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: GENERAL COMMON STOCK FUND INC DATE OF NAME CHANGE: 19831103 FORMER COMPANY: FORMER CONFORMED NAME: FUND FOR COMMON STOCKS INC DATE OF NAME CHANGE: 19830418 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENERAL MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000353560 IRS NUMBER: 133090361 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226620 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENERAL GOVERNMENT SECURITIES MONEY MARKET FUNDS INC CENTRAL INDEX KEY: 0000702172 IRS NUMBER: 133138569 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORP STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226620 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENERAL MUNICIPAL MONEY MARKET FUNDS INC CENTRAL INDEX KEY: 0000703153 IRS NUMBER: 136819286 STATE OF INCORPORATION: NY FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226620 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: GENERAL MUNICIPAL MONEY MARKET FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: GENERAL TAX EXEMPT MONEY MARKET FUND INC DATE OF NAME CHANGE: 19910127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS LAUREL TAX FREE MUNICIPAL FUNDS CENTRAL INDEX KEY: 0000717341 IRS NUMBER: 043001049 STATE OF INCORPORATION: MA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226787 MAIL ADDRESS: STREET 1: DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: LAUREL TAX FREE MUNICIPAL FUNDS DATE OF NAME CHANGE: 19940426 FORMER COMPANY: FORMER CONFORMED NAME: BOSTON CO TAX FREE MUNICIPAL FUNDS DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INTERMEDIATE MUNICIPAL BOND FUND INC CENTRAL INDEX KEY: 0000718935 IRS NUMBER: 133171381 STATE OF INCORPORATION: NY FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INTERMEDIATE MUNICIPAL BOND FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INTERMEDIATE TAX EXEMPT BOND FUND INC DATE OF NAME CHANGE: 19900912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS PREMIER CALIFORNIA AMT-FREE MUNICIPAL BOND FUND INC CENTRAL INDEX KEY: 0000720064 IRS NUMBER: 133171422 STATE OF INCORPORATION: NY FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER CALIFORNIA AMT-FREE MUNICIPAL BOND FUND INC DATE OF NAME CHANGE: 20080204 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER CALIFORNIA TAX EXEMPT BOND FUND INC DATE OF NAME CHANGE: 20041217 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS CALIFORNIA TAX EXEMPT BOND FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS NEW YORK TAX EXEMPT BOND FUND INC /NEW/ CENTRAL INDEX KEY: 0000723765 IRS NUMBER: 133171383 STATE OF INCORPORATION: NY FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW YORK TAX EXEMPT BOND FUND INC /NEW/ DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Strategic Funds, Inc. CENTRAL INDEX KEY: 0000737520 IRS NUMBER: 133272460 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226817 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER NEW LEADERS FUND INC DATE OF NAME CHANGE: 20021213 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW LEADERS FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW EQUITY FUND INC DATE OF NAME CHANGE: 19850904 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS TAX EXEMPT CASH MANAGEMENT FUNDS CENTRAL INDEX KEY: 0000740123 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS TAX EXEMPT CASH MANAGEMENT DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS TAX EXEMPT CASH MANAGEMENT INC DATE OF NAME CHANGE: 19880425 FORMER COMPANY: FORMER CONFORMED NAME: CORNWALL TAX EXEMPT MONEY MARKET FUND INC DATE OF NAME CHANGE: 19850310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS GOVERNMENT CASH MANAGEMENT Funds CENTRAL INDEX KEY: 0000740766 IRS NUMBER: 000000000 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/0 DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GOVERNMENT CASH MANAGEMENT DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GOVERNMENT CASH MANAGEMENT INC DATE OF NAME CHANGE: 19880425 FORMER COMPANY: FORMER CONFORMED NAME: CORNWALL GOVERNMENT SECURITIES MONEY MARKET FUND INC DATE OF NAME CHANGE: 19850310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS CASH MANAGEMENT CENTRAL INDEX KEY: 0000759667 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS CASH MANAGEMENT INC/NY DATE OF NAME CHANGE: 19880425 FORMER COMPANY: FORMER CONFORMED NAME: CORNWALL MONEY MARKET FUND INC DATE OF NAME CHANGE: 19850310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS PREMIER GNMA FUND INC CENTRAL INDEX KEY: 0000762156 IRS NUMBER: 133281750 STATE OF INCORPORATION: NY FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER GNMA FUND INC DATE OF NAME CHANGE: 20070508 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GNMA FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS ONE HUNDRED PERCENT US TREASURY MONEY MARKET FUND CENTRAL INDEX KEY: 0000779128 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226726 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS ONE HUNDRED PERCENT US TREASURY MONEY MARKET FUND LP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS U S GUARANTEED MONEY MARKET ACCOUNT L P DATE OF NAME CHANGE: 19901127 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS SHORT TERM GOVERNMENT SECURITIES FUND L P DATE OF NAME CHANGE: 19870216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS US TREASURY LONG TERM FUND CENTRAL INDEX KEY: 0000779129 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226726 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS ONE HUNDRED PERCENT US TREASURY LONG TERM FUND DATE OF NAME CHANGE: 19951026 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS ONE HUNDRED PERCENT U S TREASURY LONG TERM FUND L P DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS U S GOVERNMENT BOND FUND L P DATE OF NAME CHANGE: 19920226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS US TREASURY INTERMEDIATE TERM FUND CENTRAL INDEX KEY: 0000779131 IRS NUMBER: 133746579 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226852 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS US TREASURY INTERMEDIATE TERM FUND DATE OF NAME CHANGE: 20110516 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS US TREASURY INTERMEDIATE TERM FUND DATE OF NAME CHANGE: 20020417 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS ONE HUNDRED PERCENT US TREAS INTERM TERM FUND DATE OF NAME CHANGE: 19951026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS TREASURY & AGENCY CASH MANAGEMENT CENTRAL INDEX KEY: 0000796251 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARKA VENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS TREASURY CASH MANAGEMENT DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS NEW YORK AMT-FREE MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0000797920 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226883 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER NEW YORK AMT-FREE MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20080204 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER NEW YORK MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19970605 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER NEW YORK MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MUNICIPAL BOND OPPORTUNITY FUND CENTRAL INDEX KEY: 0000797923 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226840 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19970605 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER TAX EXEMPT BOND FUND DATE OF NAME CHANGE: 19900916 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INVESTMENT FUNDS CENTRAL INDEX KEY: 0000799295 IRS NUMBER: 043106135 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212-922-6000 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: MELLON INSTITUTIONAL FUNDS INVESTMENT TRUST DATE OF NAME CHANGE: 20030707 FORMER COMPANY: FORMER CONFORMED NAME: STANDISH AYER & WOOD INVESTMENT TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENERAL NEW YORK MUNICIPAL MONEY MARKET FUND CENTRAL INDEX KEY: 0000803950 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226620 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GENERAL NEW YORK MUNICIPAL MONEY MARKET FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: GENERAL NEW YORK TAX EXEMPT MONEY MARKET FUND INC DATE OF NAME CHANGE: 19900401 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENERAL CALIFORNIA MUNICIPAL MONEY MARKET FUND CENTRAL INDEX KEY: 0000803951 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE. STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226620 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: GENERAL CALIFORNIA TAX EXEMPT MONEY MARKET FUND DATE OF NAME CHANGE: 19900617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS SHORT INTERMEDIATE GOVERNMENT FUND CENTRAL INDEX KEY: 0000804887 IRS NUMBER: 136885360 STATE OF INCORPORATION: NY FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: GENERAL INTERMEDIATE GOVERNMENT FUND DATE OF NAME CHANGE: 19870219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS STATE MUNICIPAL BOND FUNDS CENTRAL INDEX KEY: 0000806176 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVE 8TH FL. W. CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226847 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVE. , 8TH FL. W. CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER STATE MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19970506 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER STATE MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER SERIES TAX EXEMPT BOND FUND DATE OF NAME CHANGE: 19870224 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS PREMIER SHORT INTERMEDIATE MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0000810305 IRS NUMBER: 133412306 STATE OF INCORPORATION: NY FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE - 8TH FL STREET 2: C/O DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS SHORT INTERMEDIATE MUNICIPAL BOND FUND DATE OF NAME CHANGE: 19931001 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS SHORT INTERMEDIATE TAX EXEMPT BOND FUND DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS BASIC US MORTGAGE SECURITIES FUND CENTRAL INDEX KEY: 0000811789 IRS NUMBER: 133746584 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 144 GLENN CURTISS BLVD CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 2129226798 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS BASIC GNMA FUND DATE OF NAME CHANGE: 19951121 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTORS GNMA FUND LP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS FOREIGN INVESTORS GNMA FUND L P DATE OF NAME CHANGE: 19910908 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS VARIABLE INVESTMENT FUND CENTRAL INDEX KEY: 0000813383 IRS NUMBER: 133685668 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS VARIABLE LIFE INVESTMENT FUND DATE OF NAME CHANGE: 19890925 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS NEW YORK AMT-FREE MUNICIPAL MONEY MARKET FUND CENTRAL INDEX KEY: 0000814236 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW YORK TAX EXEMPT MONEY MARKET FUND/NY DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS STRATEGIC MUNICIPALS INC CENTRAL INDEX KEY: 0000818972 IRS NUMBER: 133426554 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: DREYFUS CORP STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS/LAUREL FUNDS INC CENTRAL INDEX KEY: 0000819940 IRS NUMBER: 134024319 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPOORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226787 MAIL ADDRESS: STREET 1: DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS DISCIPLINED EQUITY INCOME FUND DATE OF NAME CHANGE: 19951122 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS LAUREL FUNDS INC DATE OF NAME CHANGE: 19941222 FORMER COMPANY: FORMER CONFORMED NAME: LAUREL FUNDS INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS CASH MANAGEMENT PLUS INC CENTRAL INDEX KEY: 0000820482 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS NEW JERSEY MUNICIPAL BOND FUND INC CENTRAL INDEX KEY: 0000828475 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226726 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER NEW JERSEY MUNICIPAL BOND FUND INC DATE OF NAME CHANGE: 20030121 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW JERSEY MUNICIPAL BOND FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW JERSEY TAX EXEMPT BOND FUND INC DATE OF NAME CHANGE: 19900926 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS NEW JERSEY MUNICIPAL MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000831363 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW JERSEY TAX EXEMPT MONEY MARKET FUND INC DATE OF NAME CHANGE: 19910325 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MUNICIPAL INCOME INC CENTRAL INDEX KEY: 0000839122 IRS NUMBER: 133482429 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: THE DREYFUS CORP STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS TREASURY PRIME CASH MANAGEMENT CENTRAL INDEX KEY: 0000843781 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARKA VENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS WORLDWIDE DOLLAR MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000846421 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 144 GLENN CURTISS BLVD CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 2129226858 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: 222 MONEY MARKET INSTRUMENTS INC DATE OF NAME CHANGE: 19890215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS STOCK INDEX FUND INC CENTRAL INDEX KEY: 0000846800 IRS NUMBER: 133537664 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226855 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS LIFE & ANNUITY INDEX FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS STRATEGIC MUNICIPAL BOND FUND INC CENTRAL INDEX KEY: 0000855887 IRS NUMBER: 051287040 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INDEX FUNDS INC CENTRAL INDEX KEY: 0000857114 IRS NUMBER: 133554128 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS S&P 500 INDEX FUND DATE OF NAME CHANGE: 19951228 FORMER COMPANY: FORMER CONFORMED NAME: PEOPLES INDEX FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS STOCK INDEX FUND INC DATE OF NAME CHANGE: 19900401 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS CONNECTICUT MUNICIPAL MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000863471 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 144 GLENN CURTISS BLVD CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 2129226789 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS PENNSYLVANIA MUNICIPAL MONEY MARKET FUND CENTRAL INDEX KEY: 0000865440 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MUNICIPAL CASH MANAGEMENT PLUS CENTRAL INDEX KEY: 0000867955 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MASSACHUSETTS MUNICIPAL MONEY MARKET FUND CENTRAL INDEX KEY: 0000871967 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226850 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MIDCAP INDEX FUND INC CENTRAL INDEX KEY: 0000875732 IRS NUMBER: 133618129 STATE OF INCORPORATION: NY FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226855 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS MIDCAP INDEX FUND DATE OF NAME CHANGE: 19951228 FORMER COMPANY: FORMER CONFORMED NAME: PEOPLES S&P MIDCAP INDEX FUND INC DATE OF NAME CHANGE: 19920717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MUNICIPAL FUNDS INC CENTRAL INDEX KEY: 0000878092 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE STREET 2: DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226801 MAIL ADDRESS: STREET 1: DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS BASIC MUNICIPAL MONEY MARKET FUND INC /MD/ DATE OF NAME CHANGE: 19930329 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTORS MUNICIPAL MONEY MARKET FUND INC DATE OF NAME CHANGE: 19920911 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS BASIC MUNICIPAL MONEY MARKET FUND INC DATE OF NAME CHANGE: 19920403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS NEW YORK MUNICIPAL CASH MANAGEMENT CENTRAL INDEX KEY: 0000878734 IRS NUMBER: 113077343 STATE OF INCORPORATION: MA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE STREET 2: C/O DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129228297 MAIL ADDRESS: STREET 1: THE DREYFUS CORP STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW YORK TAX EXEMPT CASH MANAGEMENT DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS PREMIER INVESTMENT FUNDS INC CENTRAL INDEX KEY: 0000881773 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE 8TH FLOOR STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226726 MAIL ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER INTERNATIONAL FUNDS INC DATE OF NAME CHANGE: 20020517 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER INTERNATIONAL GROWTH FUND INC DATE OF NAME CHANGE: 19970812 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER GLOBAL INVESTING INC DATE OF NAME CHANGE: 19970307 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS GROWTH & INCOME FUND INC /NEW/ CENTRAL INDEX KEY: 0000881780 IRS NUMBER: 133641178 STATE OF INCORPORATION: NY FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 144 GLENN CURTISS BLVD STREET 2: DREYFUS CORP CITY: UNIONDALE STATE: NY ZIP: 11556 BUSINESS PHONE: 2129226130 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS BASIC U S GOVERNMENT MONEY MARKET FUND CENTRAL INDEX KEY: 0000885408 IRS NUMBER: 133662294 STATE OF INCORPORATION: MA FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: C/O DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226130 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS BASIC U S GOVERNMENT MONEY MARKET FUND DATE OF NAME CHANGE: 19920729 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTORS US GOVERNMENT SECURITIES MONEY MARKET FUND DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS BASIC MONEY MARKET FUND INC CENTRAL INDEX KEY: 0000885409 IRS NUMBER: 133662299 STATE OF INCORPORATION: MD FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: C/O DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226837 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS BASIC MONEY MARKET FUND INC DATE OF NAME CHANGE: 19920729 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTORS MONEY MARKET FUND INC DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INVESTMENT GRADE FUNDS INC CENTRAL INDEX KEY: 0000889169 IRS NUMBER: 133868222 STATE OF INCORPORATION: MD FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVE 8TH FL STREET 2: C/O DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226832 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTMENT GRADE FUNDS INC DATE OF NAME CHANGE: 20030826 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTMENT GRADE BOND FUND INC DATE OF NAME CHANGE: 19960304 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS SHORT TERM INCOME FUND INC DATE OF NAME CHANGE: 19920929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS SOCIALLY RESPONSIBLE GROWTH FUND INC CENTRAL INDEX KEY: 0000890064 IRS NUMBER: 133689327 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226883 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INTERNATIONAL FUNDS INC CENTRAL INDEX KEY: 0000897469 IRS NUMBER: 133718039 STATE OF INCORPORATION: MD FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: C/O DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226838 MAIL ADDRESS: STREET 1: DREYFUS CORP STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INTERNATIONAL FUNDS INC DATE OF NAME CHANGE: 19960626 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INTERNATIONAL EQUITY FUND INC DATE OF NAME CHANGE: 19930212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS PREMIER WORLDWIDE GROWTH FUND INC CENTRAL INDEX KEY: 0000897569 IRS NUMBER: 133712071 STATE OF INCORPORATION: MD FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O DREYFUS FUND STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226805 MAIL ADDRESS: STREET 1: C/O DREYFUS CORP STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER GROWTH FUND INC DATE OF NAME CHANGE: 19970227 FORMER COMPANY: FORMER CONFORMED NAME: PREMIER GROWTH FUND INC DATE OF NAME CHANGE: 19930714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS LIFETIME PORTFOLIOS INC CENTRAL INDEX KEY: 0000909230 IRS NUMBER: 133733655 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: C/O DREYFUS CORP CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212-922-6832 MAIL ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS RETIREMENT PORTFOLIO INC DATE OF NAME CHANGE: 19950329 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GROWTH ALLOCATION FUND INC DATE OF NAME CHANGE: 19930716 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Advantage Funds, Inc. CENTRAL INDEX KEY: 0000914775 IRS NUMBER: 133851784 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE 8TH FLOOR WEST CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226754 MAIL ADDRESS: STREET 1: 200 PARK AVENUE, 8TH FLOOR STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GROWTH & VALUE FUNDS INC DATE OF NAME CHANGE: 19951004 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS FOCUS FUNDS INC DATE OF NAME CHANGE: 19940304 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS GROWTH & VALUE FUND INC DATE OF NAME CHANGE: 19931116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INSTITUTIONAL PREFERRED MONEY MARKET FUNDS CENTRAL INDEX KEY: 0001038520 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226789 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INSTITUTIONAL PREFERRED MONEY MARKET FUND DATE OF NAME CHANGE: 19970501 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INVESTMENT PORTFOLIOS CENTRAL INDEX KEY: 0001056707 IRS NUMBER: 134000024 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226789 MAIL ADDRESS: STREET 1: C/O THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS HIGH YIELD STRATEGIES FUND CENTRAL INDEX KEY: 0001057861 IRS NUMBER: 134001109 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE, 8TH FLOOR STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226789 MAIL ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS OPPORTUNITY FUNDS CENTRAL INDEX KEY: 0001111178 IRS NUMBER: 134193975 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226806 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER OPPORTUNITY FUNDS DATE OF NAME CHANGE: 20000405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BNY MELLON FUNDS TRUST CENTRAL INDEX KEY: 0001111565 IRS NUMBER: 134121547 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE STREET 2: THE DREYFUS CORPORATION CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226787 MAIL ADDRESS: STREET 1: THE DREYFUS CORPORATION STREET 2: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: MELLON FUNDS TRUST DATE OF NAME CHANGE: 20030429 FORMER COMPANY: FORMER CONFORMED NAME: MPAM FUNDS TRUST DATE OF NAME CHANGE: 20000410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CITIZENSSELECT FUNDS CENTRAL INDEX KEY: 0001167368 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212-922-6000 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS CITIZENS SELECT FUNDS DATE OF NAME CHANGE: 20020213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS INSTITUTIONAL CASH ADVANTAGE FUNDS CENTRAL INDEX KEY: 0001171061 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: DREYFUS CORP STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226000 MAIL ADDRESS: STREET 1: DREYFUS CORP STREET 2: 200 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10166 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS STOCK FUNDS CENTRAL INDEX KEY: 0001199348 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 2129226000 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER STOCK FUNDS DATE OF NAME CHANGE: 20021122 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS FEEDER FUNDS DATE OF NAME CHANGE: 20021017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MANAGER FUNDS II CENTRAL INDEX KEY: 0001224568 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212-922-6000 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER MANAGER FUNDS II DATE OF NAME CHANGE: 20031016 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER TP BALANCED FUND DATE OF NAME CHANGE: 20030326 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DREYFUS MANAGER FUNDS I CENTRAL INDEX KEY: 0001247088 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212-922-6000 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER MANAGER FUNDS I DATE OF NAME CHANGE: 20031118 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER MANAGER FUNDS DATE OF NAME CHANGE: 20030625 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dreyfus Institutional Reserves Funds CENTRAL INDEX KEY: 0001423799 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 BUSINESS PHONE: 212-922-6000 MAIL ADDRESS: STREET 1: 200 PARK AVENUE CITY: NEW YORK STATE: NY ZIP: 10166 CORRESP 1 filename1.htm commentresponseletter.htm - Generated by SEC Publisher for SEC Filing

THE DREYFUS FAMILY OF FUNDS
BNY MELLON FUNDS TRUST
c/o The Dreyfus Corporation
200 Park Avenue
New York, NY 10166

April 9, 2010

Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attention: Christina DiAngelo

Re: Review of Fund Filings on Forms N-CSR, N-SAR, N-PX and N-1A and 40-17G

Dear Ms. DiAngelo:

This letter is written in response to comments regarding the above-referenced filings discussed via telephone with you and Jeffrey Long of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") on January 19, 2010.

I. Fund Filing History:

1. Comment: File semi-annual reports on Form N-CSRS, not Form N-CSR.

     Response: We received this comment in calendar year 2009 and have been filing, on a going forward basis, semi-annual reports on Form N-CSRS since that comment was received.

2. Comment: The following funds have no recent filing history on EDGAR:

File No. Registrant Last Filing Date
811-02625 Dreyfus A Bond Plus, Inc. N-SARA/A 12/18/08
811-21047 Dreyfus Fixed Income Securities N-PX 8/19/08
811-05651 Dreyfus New York Municipal Income, Inc. 40-17g 10/16/06
811-04748 Dreyfus Premier Fixed Income Funds N-SARB 12/29/08
811-04688 Dreyfus Premier Value Equity Funds N-PX 8/21/07

What is the current status of each of these Registrants? File a Form N-8F to deregister the Registrants or bring the filings up to date.

     Response: These registrants have been either liquidated or merged with other funds. A Form N-8F has been filed to deregister each registrant.

3. Comment: Letters dated September 16, 2009 were addressed and sent to Michael Rosenberg regarding the filing history of the following Registrants:


File No. Registrant Last Filing Date
811-22181 Dreyfus Emerging Currency & Income Fund N-2 2/20/08
811-22111 Dreyfus Global Diversified Income Fund N-2 8/10/07
811-22179 Dreyfus High Yield Municipal Income Fund N-2 2/11/08

What is the status of the responses to these letters? As provided by Rule 479 under the Securities Act of 1933, the Fund should file a substantive amendment to the registration statement or withdraw it within thirty (30) days from the date of this notice. If the Fund fails to amend or withdraw the registration statement, or furnish a satisfactory explanation as to why this cannot be done within such thirty days, an order will be issued declaring the registration statement abandoned.

     Response: Filings were made on February 18, 2010 to withdraw each of these registration statements.

4. Comment: When amended filings are made, please include a cover sheet detailing the reason for the amendment. Please explain the reason for the following amended filings:

      Original  
      Filing Amended
File No. Registrant Form Date Filing Date
811-07123 Advantage Funds, Inc. N-SAR-B/A 12/30/08 1/16/09
811-05202 Dreyfus/Laurel Funds, Inc. N-SAR-A/A 4/27/09 4/28/09
811-09903 BNY Mellon Funds Trust N-SAR-B/A 2/27/09 2/27/09
811-09903 BNY Mellon Funds Trust N-SAR-B/A 10/30/08 1/20/09
811-04813 Dreyfus Investment Funds NSAR-B/A 11/27/09 12/3/09
811-03940 Dreyfus Strategic Funds NSAR-B/A 2/27/09 3/3/09
811-05877 Dreyfus Strategic Municipal Bond NSAR-B/A 1/27/09 1/28/09
  Fund      
811-04765 Dreyfus New York AMT-Free NSAR-B/A 1/23/09 1/26/09
  Municipal Bond Fund      

     Response: In response to your comment, we have made correspondence filings with respect to each of these funds explaining the reasons for the amendments, and the date of each filing is indicated in parentheses below. The reason for each amendment filing noted above is as follows:

  • Advantage Funds, Inc.: the initial filing was erroneously transmitted with a number of screens omitted. (Correspondence filing was made on January 28, 2010.)

  • Dreyfus/Laurel Funds, Inc.: the initial filing inadvertently referenced the wrong series of the Registrant for Exhibit 77I and did not include Exhibit 77Q(1). (Correspondence filing was made on February 1, 2010.)

  • BNY Mellon Funds Trust (2/27/09 filing): the amended filing corrected the answer to Question 7-C to apply to all series. (Correspondence filing was made on January 26, 2010.)

  • BNY Mellon Funds Trust (10/30/08 filing): the amended filing was made to incorporate Exhibit 77M, which was inadvertently omitted from the initial filing. (Correspondence filing was made on January 26, 2010.)

  • Dreyfus Investment Funds: the initial filing inadvertently did not reference each series of the

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    Registrant and did not include all relevant exhibits. Subsequent amended filings were made on 11/30/09 and 12/3/09 to file exhibits not included previously (including Exhibit 77B) and reference each series of the Registrant. (Correspondence filing was made on January 29, 2010.)

  • Strategic Funds, Inc.: the amended filing was made to correct the answers to Questions 72C, 72Z, 72AA and 72CC. (Correspondence filing was made on February 1, 2010.)

  • Dreyfus Strategic Municipal Bond Fund, Inc.: the initial filing inadvertently omitted Exhibit 77O. (Correspondence filing was made on February 1, 2010.)

  • Dreyfus New York AMT-Free Municipal Bond Fund: the amended filing revised the answer to question 71D from 31 to 32, based on a rounding recommendation made by the Registrant's independent registered public accounting firm. (Correspondence filing was made on February 4, 2010.)

II. Report of Independent Registered Public Accounting Firm included in Form N-SAR-B:

1. Comment: EX-99 to the Form N-SAR-B for Dreyfus Lifetime Portfolios, Inc. (811-07878) filed on 11/25/09 contains the Report of Independent Registered Public Accounting Firm for Dreyfus Municipal Income, Inc. File an amended Form N-SAR-B to include the correct report.

     Response: An amended Form N-SAR-B, which includes the correct report, was filed on January 29, 2010.

2. Comment: The reports should be addressed to the Board of Directors/Trustees and shareholders.

File No. Registrant Form Filing Date
811-05202 Dreyfus/Laurel Funds, Inc. N-SAR-B 12/30/08
811-05202 Dreyfus/Laurel Funds, Inc. N-SAR-B 10/30/09
811-09903 BNY Mellon Funds Trust N-SAR-B 10/30/09
811-08703 Dreyfus High Yield Strategies Fund N-SAR-B 5/28/09

Refer to the Audit & Accounting Guide: Investment Companies (May 1, 2009), AAG-INV11.19.

     Response: Beginning with reports for fiscal years ended January 31, 2010, the Reports of Independent Registered Public Accounting Firm are addressed to the Board of Directors/Trustees and shareholders.

3. Comment: The reports should include the city and state of the accounting firm issuing the report.

File No. Registrant Form Filing Date
811-05202 Dreyfus/Laurel Funds, Inc. N-SAR-B 12/30/08
811-05202 Dreyfus/Laurel Funds, Inc. N-SAR-B 10/30/09
811-09903 BNY Mellon Funds Trust N-SAR-B 10/30/09
811-02653 Dreyfus Municipal Bond Fund N-SAR-B 10/30/09

     Response: Beginning with reports for fiscal years ended January 31, 2010, the Reports of Independent Registered Public Accounting Firm include the city and state of the accounting firm issuing the report.

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4. Comment: The reports should include the name of the accounting firm issuing the report.

File No. Registrant Form Filing Date
811-05202 Dreyfus/Laurel Funds, Inc. N-SAR-B 10/30/09
811-02653 Dreyfus Municipal Bond Fund N-SAR-B 10/30/09

File amended Form N-SAR-Bs to include the name of the accounting firm issuing the report.

     Response: An amended Form N-SAR-B was filed for Dreyfus Municipal Bond Fund on March 2, 2010. On March 1, 2010, we filed a Report of Independent Registered Public Accounting Firm dated October 29, 2009 for Dreyfus/Laurel Funds, Inc. (which included the name of the accounting firm), with a cover letter, as a correspondence filing.

5. Comment: EX-99 to the Form N-SAR-B for Dreyfus/Laurel Funds, Inc. (811-05202) filed on 10/30/09 contains the Report of Independent Registered Public Accounting Firm. The report is dated October 27, 2009. The audit opinion issued for this fund is dated October 29, 2009. How can the report on internal control be issued before the audit opinion date, the date the audit work is substantially completed?

     Response: We have discussed this comment with the registrant's independent registered public accounting firm, which confirmed that the report date should be the same date as the audit opinion date and informed us that the difference in dates was an inadvertent typographical error. On March 1, 2010, we filed a corrected Report of Independent Registered Public Accounting Firm dated October 29, 2009, with a cover letter, as a correspondence filing.

III. Form N-CSR Disclosure Items:

1. Comment: The Form N-CSR filed for Dreyfus Fund, Inc. (811-00523) on 3/3/09 for the 12/31/08 reporting period is incomplete. Item 3 is blank. File an amended Form N-CSR to include the completed filing.

     Response: An amended filing was made on March 2, 2010, which included the Item 3 information.

2. Comment: The Form N-CSR filed for Dreyfus Stock Fund (811-21236) on 11/30/09 for the 9/30/09 reporting period is incomplete. There are no signatures.

     Response: The hardcopy of this filing in the fund's files has manually executed signatures. The filed version inadvertently omitted conformed signatures. An amended Form N-CSR was filed on February 12, 2010.

3. Comment: Item 4(b) of Form N-CSR requires disclosure of the following:

(b) Disclose, under the caption Audit-Related Fees, the aggregate fees billed in each of the last two fiscal years for assurance and related services by the principal accountant that are reasonably related to the performance of the audit of the registrant's financial statements and are not reported under paragraph (a) of this Item. Registrants shall describe the nature of the services comprising the fees disclosed under this category.

The following Registrant's Forms N-CSR do not meet the disclosure requirements of Item 4(b) as there is no description of the nature of the services comprising the fees.

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    Fiscal  
File No. Registrant Year-End Filing Date
811-07123 Advantage Funds, Inc. 8/31/09 10/30/09
811-03081 Dreyfus Appreciation Fund, Inc. 12/31/08 3/3/09
811-04906 Dreyfus State Municipal Bond Fund 4/30/09 6/29/09
811-00523 Dreyfus Fund, Inc. 12/31/08 3/3/09
811-09891 Dreyfus Opportunity Funds 9/30/09 11/25/09
    4/30/09 6/29/09
811-02192 Dreyfus Third Century Fund 5/31/09 7/28/09
811-04428 Dreyfus U.S. Treasury Intermediate Term 12/31/08 3/4/09
  Fund    
811-04429 Dreyfus U.S. Treasury Long-Term Fund 12/31/08 3/4/09
811-21236 Dreyfus Stock Funds 9/30/09 11/30/09
811-07878 Dreyfus LifeTime Portfolios, Inc. 9/30/09 11/30/09

     Response: Beginning with reports for fiscal years ended January 31, 2010, the forms will contain a description of the nature of the services comprising the fees, which was inadvertently omitted from the above-referenced filings. Please note that these services typically consist of one or more of the following: (i) agreed-upon procedures related to compliance with Internal Revenue Code section 817(h), (ii) security counts required by Rule 17f-2 under the Investment Company Act of 1940, as amended (the "1940 Act"), (iii) advisory services as to the accounting or disclosure treatment of registrant transactions or events and (iv) advisory services to the accounting or disclosure treatment of the actual or potential impact to the registrant of final or proposed rules, standards or interpretations by the Commission, the Financial Accounting Standards Board or other regulatory or standard setting bodies.

4. Comment: Item 4(f) of Form N-CSR requires disclosure of the following:

(f) If greater than 50 percent, disclose the percentage of hours expended on the principal accountant's engagement to audit the registrant's financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant's full-time, permanent employees.

This disclosure item does not appear to be addressed in any Form.

     Response: We have confirmed with the registrants' independent registered public accounting firms that the audit of each registrant's financial statements for the most recent fiscal year was attributed solely to the work of the principal accountant's full-time, permanent employees. Accordingly, since Item 4(f) requires disclosure "if greater than 50 percent" (emphasis added), we do not believe that any disclosure was required. However, at the suggestion of the Staff, beginning with reports for fiscal years ended January 31, 2010, we will include the following statement:

[None] [_________ percent] of the hours expended on the principal accountant's engagement to audit the registrant's financial statements for the most recent fiscal year were attributed to work performed by persons other than the principal account's full-time, permanent employees.

5. Comment: Item 4(e)(1) requires disclosure of the following:

(e) (1) Disclose the audit committee's pre-approval policies and procedures described in paragraph (c)(7) of Rule 2-01 of Regulation S-X.

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This item does not appear to be adequately addressed. Include more detail in Item 4(e)(1) in future filings.

Current disclosure is as follows:

Audit Committee Pre-Approval Policies and Procedures. The Registrant's Audit Committee has established policies and procedures (the "Policy") for pre-approval (within specified fee limits) of the Auditor's engagements for non-audit services to the Registrant and Service Affiliates without specific case-by-case consideration. Pre-approval considerations include whether the proposed services are compatible with maintaining the Auditor's independence. Pre-approvals pursuant to the Policy are considered annually.

     Response: Beginning with reports for fiscal years ended January 31, 2010, we will provide the following disclosure in responding to this item:

Audit Committee Pre-Approval Policies and Procedures. The Registrant's Audit Committee has established policies and procedures (the "Policy") for pre-approval (within specified fee limits) of the Auditor's engagements for non-audit services to the Registrant and Service Affiliates without specific case-by-case consideration. The pre-approved services in the Policy can include pre-approved audit services, pre-approved audit-related services, pre-approved tax services and pre-approved all other services. Pre-approval considerations include whether the proposed services are compatible with maintaining the Auditor's independence. Pre-approvals pursuant to the Policy are considered annually.

6. Comment: Item 4(e)(2) of Form N-CSR requires disclosure of the following:

(2) Disclose the percentage of services described in each of paragraphs (b) through (d) of this Item that were approved by the audit committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

The Item 4(e)(2) disclosure is inconsistent among Registrants. For example, 811-01018 discloses the following:

(e)(2) None of the services described in paragraphs (b) through (d) of this Item 4 were approved by the audit committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

Other Registrants disclose the following:

Note: In each of (b) through (d) of this Item 4, 100% of all services provided by the Auditor were pre-approved as required.

In future filings, Item 4(e)(2) disclosures should address the specific disclosure requirements of Item 4(e)(2).

     Response: Beginning with reports for fiscal years ended January 31, 2010, the following note will follow (d):

Note: [None][__%] of the services described in paragraphs (b) through (d) of this Item 4 were approved by the Audit Committee pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

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IV. Series and Class Identifiers:

1. Comment: The following funds are listed as Active; however, they have liquidated or merged:

      Liquidation/Merger
File No. Registrant Fund Date
811-07123 Dreyfus Advantage Funds, Inc. Select MidCap Growth 8/26/09
    Fund  
811-05202 Dreyfus/Laurel Funds, Inc. Large Company Stock 8/12/09
811-09891 Dreyfus Opportunity Funds Enterprise Fund 8/12/09
811-21236 Dreyfus Stock Funds International Small Cap 9/09

     Response: The series and class identifiers are listed as active because we understand that a final filing on Form N-PX is required before they can be deactivated. A final Form N-PX is anticipated to be filed in August, in the normal course.

2. Comment: The Dreyfus High Yield Strategies Fund (811-08703) is listed as Inactive, but it is active.

     Response: Since this is a closed-end fund, no series and class identifiers are necessary. However, series and class identifiers were inadvertently included in the initial set-up for this fund; because they were not necessary, they subsequently were made inactive. As a result, it is our understanding that the "inactive" categorization appropriately applies to the series and class identifiers only, and not the fund as a registered closed-end fund.

3. Comment: The Pennsylvania series of Dreyfus State Municipal Bond Funds (811-04906) has a different series identifier for the Z class of shares. Why? Class A, B and C are under S000000353 while Class Z is under S000018822.

     Response: Class Z was created after Classes A, B and C. When Class Z was set up on EDGAR, it was mistakenly set up as a separate new series and class, rather than as just a new class. Unfortunately, this mistake was not discovered until a number of filings had been done using these identifiers. When EDGAR filer support was contacted by fund counsel to discuss how to remedy the issue, they were instructed to continue using the separate series identifier for Class Z. However, after further discussions with the Staff, in connection with the next filing applicable to Class Z we will obtain a new class identifier under the correct series, mark the identifier currently in use as inactive and use the correct identifier going forward.

V. Fidelity Bond Filings (40-17G):

1. Comment: The most recent fidelity bond filing with the Commission by Dreyfus funds (August 11, 2009) only contains the policy of the primary insurance carrier. Is there any reason why the policies of the secondary insurance carriers were not filed with the Commission?

     Response: When making our filings, including the most recent annual filing made with the Commission on August 11, 2009, we believed that the filing of the policy of the primary carrier was sufficient as the policies of the excess carriers were "follow form" policies (i.e., excess coverage that is subject to all of the terms and conditions of the policy beneath them). However, in light of the Staff's comment and our review of Rule 17g-1 under the 1940 Act, beginning with the receipt of the final bonds that became effective January 31, 2010, we will file the policies of all carriers.

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2. Comment: Since only annual filings are made by Dreyfus funds, are the policies amended when a new fund is added to the policy, and if so should amendments be filed?

     Response: No amendment to the policies in effect during calendar year 2009 was necessary when adding a series/portfolio of a registrant covered by the policies. The primary policy provides coverage for the listed funds "and any investment company advised, sub-advised, and/or administered by The Dreyfus Corporation now existing or acquired or created during the Bond Period."

VI. Forms N-CSR—Benchmarks:

1. Comment: Consider including average annual total return performance for a fund's benchmark in the applicable shareholder report on Form N-CSR

     Response: Although the funds are not required to include such information, beginning with reports for fiscal years ended January 31, 2010, benchmark average annual total return performance information is included in the shareholder reports.

2. Comment: With respect to the Dreyfus Passport Fund, the benchmark noted in its 6/30/08 shareholder report differed from the benchmark noted in its 12/31/08 shareholder report. Why is there a difference? If it is a change in the benchmark, the disclosure should include both benchmarks in the 12/31/08 report.

     Response: The change to which you referred was a change in name only, as the benchmark changed its name to "S&P Developed ex U.S. Small Cap Index" from "S&P/Citigroup EMI World ex U.S. Index."

3. Comment: With respect to The Boston Company International Small Cap Fund, the benchmark noted in each of the graph and the management discussion of fund performance ("MDFP") in its 9/30/08 shareholder report differed. Why is there a difference? If it is a change in the benchmark, the disclosure should include both benchmarks during the first year of the change.

     Response: The different names to which you referred was the result of a change in name only as the benchmark changed its name to "S&P Developed ex U.S. Small Cap Index" from "S&P/Citigroup EMI World ex U.S. Index." The graph contained the new name of the benchmark, while the MDFP inadvertently used the old name of the benchmark. We note that The Boston Company International Small Cap Fund has since been liquidated.

VII. Form N-CSR—Miscellaneous:

1. Comment: The MDFP narrative in the 8/31/09 annual report for BNY Mellon International Appreciation Fund only discussed the 8-month stub period ended 8/31/09, which reflected the change in the fund's fiscal year end from 12/31 to 8/31. In the future, the MDFP narrative covering a fiscal year change should discuss the both the stub period under the new fiscal year and the full 12-month period ended with the new fiscal year end.

     Response: Beginning with reports for fiscal years ended January 31, 2010, any MDFP narrative covering a fiscal year change will discuss the both the stub period under the new fiscal year and the full 12-month period ended with the new fiscal year end.

2. Comment: According to Article 12-14 of Regulation S-X (Investments in and Advances to Affiliates), the financial statements should include disclosure with respect to affiliated sweep investments.

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     Response: Beginning with reports for fiscal years ended January 31, 2010, gross additions and gross reductions of affiliated sweep investments are included in the notes to a fund's financial statements.

3. Comment: We recommended that a fund include an annual dividend rate for the preferred stock listed in its statement of investments.

     Response: Beginning with reports for fiscal years ended January 31, 2010, a fund's statement of investments will disclose an annual dividend rate on preferred stock.

4. Comment: The accrued expenses and other liabilities for Dreyfus Technology Growth Fund, Dreyfus Strategic Value Fund, Dreyfus Midcap Value Fund and Dreyfus International Value Fund seemed disproportionately higher than other funds. Please explain.

     Response: The higher expense liability was primarily due to certain sub-transfer agency expenses that were payable to non-affiliated record keepers. These funds have a higher share base using this type of arrangement than other Dreyfus funds. We note that the fees in such arrangement are paid quarterly following billing by the service providers.

5. Comment: With respect to Dreyfus Strategic Municipals, Inc. and Dreyfus Strategic Municipal Bond Fund, Inc., which employ leverage through the use of auction rate preferred stock, consider eliminating the expense ratios pertaining to total average net assets in the financial reports, or at least moving the expense ratios to a footnote—such ratios are not required.

     Response: While we recognize that disclosure of this expense ratio is not expressly required, we believe that inclusion of this information is useful to investors as presented.

6. Comment: In the 9/30/08 shareholder report for each of The Boston Company Small Cap Growth Fund and The Boston Company Small Cap Tax-Sensitive Equity Fund, the statements of investments showed that healthcare constituted approximately 28% of each portfolio. What is the concentration policy of each fund and is this consistent with such policy?

     Response: Each fund has a policy that it will not invest 25% or more of its assets in any industry. In measuring its investments in particular industries for concentration purposes, each fund currently uses a widely-used, standardized investment classification standard. Classifications used in the financial statements generally are broader categories than those used for compliance testing of industry concentration. For example, healthcare is a "sector" under the compliance testing classification standard, within which there are subclassifications. As a result, each of these funds had substantially less than 25% of its assets in each subclassification that it considers to be an industry for concentration compliance testing purposes. We note that the presentation of portfolio holdings in the statement of investments is not required to be consistent with the industry classification standard used for compliance testing purposes.

7. Comment: While the Commission is not responsible for administering the regulations of the Financial Industry Regulatory Authority ("FINRA"), we note that Rule 2210(d)(3) requires that applicable communications with the public provide "the total annual fund operating expense ratio, gross of any fee waivers or expense reimbursements, as stated in the fee table of the investment company's prospectus…."

     Response: We believe that the presentation of the information upon which you commented is consistent with applicable standards. We understand that the information at the beginning of the report (cover page, inside cover page, table of contents, the letter from the chairman and the discussion of fund

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performance) could be deemed "communications with the public" under FINRA rules. While we submit each fund's complete report to FINRA pursuant to Rule 2210, FINRA has informed us that it reviews only the above-noted information at the beginning of each report in connection with its standards, consistent with our understanding.

VIII. Form N-1A:

1. Comment: For the Dreyfus Core Equity prospectus (dated 1/1/2010), a footnote to the expense table states the following: "The amounts noted in 'Other expenses' reflect expenses of the non-interested Board members." "Other expenses" in the fund's statement of operations for the same period also included loan commitment fees and interest expense. Please explain the discrepancy.

     Response: Beginning with prospectuses dated May 1, 2010, when applicable the footnote will be revised as follows: "The amounts noted in 'Other expenses' reflect expenses of the non-interested Board members, interest expense and loan commitment fees."

2. Comment: With respect to a unitary fee fund, what is the method of calculating the expense ratio in the fund's expense table when the Board member fees are not included in the unitary fee structure?

     Response: The expense ratio is calculated based on the Board member fee amount in the fund's statement of operations and such fund's average net assets for the fiscal year.

* * * * *

At the request of the Staff, we hereby acknowledge the following:

  • the affected registrants are responsible for the adequacy and accuracy of the responses in this letter;

  • Staff comments or responses to Staff comments relating to the various Commission filings do not foreclose the Commission from taking any action with respect to any such filings; and

  • a registrant may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

/s/ Robert R. Mullery
 
Robert R. Mullery
Vice President of the Registrants

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