May 27, 2008 

Securities and Exchange Commission 

100 F Street, N.E. 

Washington, D.C. 20549 

Ladies and Gentlemen: 

We are counsel to Dreyfus New York Municipal Cash Management 

(the "Fund"), and in so acting have reviewed Post-Effective 

Amendment No. 25 (the "Post-Effective Amendment") to the 

Fund's Registration Statement on Form N-1A, Registration 

File No. 33-42431. Representatives of the Fund have advised 

us that the Fund will file the Post-Effective Amendment 

pursuant to paragraph (b) of Rule 485 ("Rule 485") 

promulgated under the Securities Act of 1933, as amended, 

based on approval received from the Securities and Exchange 

Commission (the "Commission") pursuant to Rule 

485(b)(1)(vii). In connection therewith, the Fund has 

requested that we provide this letter. 

In our review of the Post-Effective Amendment, we have 

assumed that the version of the Post-Effective Amendment 

we reviewed substantially complies in all material 

respects with the version filed with the Securities and 

Exchange Commission via EDGAR. 

Based upon the foregoing, we hereby advise you that the 

Post-Effective Amendment does not include disclosure which 

we believe would render it ineligible to become effective 

pursuant to paragraph (b) of Rule 485. 

Very truly yours, 

/s/ Stroock & Stroock & Lavan LLP 

STROOCK & STROOCK & LAVAN LLP