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Form N-CEN BNY Mellon U.S. Mortgage For: Apr 30

July 6, 2022 9:41 AM EDT

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  X0404
  
    N-CEN
    
      LIVE
      
        
          0000762156
          XXXXXXXX
        
        811-04215
      
      
        false
        false
      
      N-1A
    
    
      
        
          S000000069
          
            C000000106
          
          
            C000041113
          
          
            C000173349
          
          
            C000162288
          
          
            C000041115
          
        
      
    
  
  
    
    
      BNY Mellon U.S. Mortgage Fund, Inc.
      811-04215
      0000762156
      549300M4GYTVW3IU0Q57
      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.
        
        
          The Bank of New York Mellon
          One Mellon Bank Center
          Pittsburgh
          
          15258-0001
          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 materials.
        
        
          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.
        
        
          Amherst Capital Management LLC
          444 Madison Avenue
          New York
          
          10022-6903
          212.593.6020
          Records relating to decisions to buy/sell securities and the execution thereof.
        
      
      N
      N
      
      N-1A
      1
      Y
      
        
          Joseph S. DiMartino
          N/A
          N
          
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
          
        
        
          Robin A. Melvin
          N/A
          N
          
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
          
        
        
          Benaree Pratt Wiley
          N/A
          N
          
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
            
          
        
        
          Burton N. Wallack
          N/A
          N
          
            
            
            
            
            
            
            
            
            
            
          
        
        
          Joni Evans
          N/A
          N
          
            
            
            
            
            
            
            
            
            
            
          
        
        
          Alan H. Howard
          N/A
          N
          
            
            
            
            
            
            
            
            
            
            
          
        
        
          Joan L. Gulley
          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
      
        
          Ernst & Young LLP
          42
          254900H1VLSDPE6LJK37
          
        
      
      N
      N
      N
      N
      N
      N
      N
    
    
      
        BNY Mellon U.S. Mortgage Fund, Inc.
        S000000069
        549300M4GYTVW3IU0Q57
        N
        5
        0
        0
        
          
          
          
          
          
        
        N/A
        N
        N
        Y
        
          N
          N
        
        
          
            The Bank of New York Mellon
            HPFHU0OQ28E4N0NFVK49
            Y
            
              
                
              
              N
            
          
        
        
          
        
        
          Revenue sharing split
        
        1950979.81
        1539.38
        
          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
          
        
        
          
            Amherst Capital Management LLC
            801-80720
            000174130
            54930028YS1JZ041PA12
            N
            
            N
          
        
        
          
            BNY Mellon Transfer, Inc.
            84-06102
            N/A
            
            Y
            N
          
          
            BNY Mellon Investment Servicing (US) Inc.
            84-01761
            N/A
            
            Y
            Y
          
        
        N
        
          
            ICE Data Pricing & Reference Data, LLC
            N/A
            TIN: 13-3668779
            
            N
          
          
            PricingDirect
            N/A
            TIN: 79-1289924
            
            N
          
        
        N
        
          
            The Bank of New York Mellon
            HPFHU0OQ28E4N0NFVK49
            
            Y
            N
            Self - rule 17f-2 (17 CFR 270.17f-2)
          
          
            Citibank N.A. Hong Kong
            2HI3YI5320L3RW6NJ957
            HK
            N
            Y
            Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
          
          
            Banco Nacional de Mexico S.A., integrante del GrupoFinanciero Banamex
            6SHGI4ZSSLCXXQSBB395
            MX
            N
            Y
            Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
          
          
            Bank Polska Kasa Opieki S.A.
            5493000LKS7B3UTF7H35
            PL
            N
            Y
            Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
          
          
            Skandinaviska Enskilda Banken AB (Publ)
            F3JS33DEI6XQ4ZBPTN86
            SE
            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
          
          
            Hedgemark Securities, LLC
            008-69106
            000164503
            N/A
            
            0.00
          
          
            BNY Mellon Securities Corporation
            008-13801
            000000231
            N/A
            
            0.00
          
          
            Pershing Advisor Solutions LLC
            008-47425
            000036671
            549300KTC63JRN36GZ84
            
            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 Capital Markets EMEA Limited
            008-00000
            N/A
            213800O5FBGOWU89LN14
            GB
            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
          
          
            BNY Mellon Wealth Management, Advisory Services, Inc.
            008-00000
            N/A
            N/A
            CA
            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 Australia Pty Limited
            008-00000
            N/A
            5493008201YNLL3CPG58
            AU
            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
          
          
            Amherst Pierpont Securities, LLC
            8-68282
            000150696
            N/A
            
            0.00
          
        
        
          
            MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
            008-07221
            000007691
            8NAV47T0Y26Q87Y0QP81
            
            1016.00
          
        
        1016.00
        
          
            GOLDMAN SACHS & CO. LLC
            008-00129
            000000361
            FOR8UP27PHTHYVLBNG30
            
            1096888345.00
          
          
            MORGAN STANLEY & CO. LLC
            008-15869
            000008209
            9R7GPTSO7KV3UQJZQ078
            
            1096860505.00
          
          
            J.P. MORGAN SECURITIES LLC
            008-35008
            000000079
            ZBUT11V806EZRVTWT807
            
            162008339.00
          
          
            NOMURA SECURITIES INTERNATIONAL, INC.
            008-15255
            000004297
            OXTKY6Q8X53C9ILVV871
            
            152752187.00
          
          
            WELLS FARGO SECURITIES, LLC
            008-65876
            000126292
            VYVVCKR63DVZZN70PB21
            
            71561906.00
          
          
            DAIWA CAPITAL MARKETS AMERICA INC.
            008-12242
            000001576
            M67H5PRC0NQKM73ZAS82
            
            30707537.00
          
          
            BOK FINANCIAL SECURITIES, INC.
            008-35381
            000017530
            5493008UZFTI4G7UQ733
            
            16697232.00
          
          
            DEUTSCHE BANK SECURITIES INC.
            008-17822
            000002525
            9J6MBOOO7BECTDTUZW19
            
            8499722.00
          
          
            CITIGROUP GLOBAL MARKETS INC.
            008-08177
            000007059
            MBNUM2BPBDO7JBLYG310
            
            3988164.00
          
          
            JANNEY MONTGOMERY SCOTT LLC
            008-00462
            000000463
            549300QQRY1JCFQHYS08
            
            1748542.00
          
        
        2642362209.00
        N
        267218618.00
        
          
            
              Uncommitted
              300000000.00
              
                
              
              
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
              
              N
            
            
              Committed
              688500000.00
              
                
              
              
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
                
              
              N
            
          
        
        N
        N
        N
      
    
    
      true
    
    
  





 

 

Report of Independent Registered Public Accounting Firm

 

 

To the Shareholders and Board of Directors of

BNY Mellon U.S. Mortgage Fund, Inc.

In planning and performing our audit of the financial statements of BNY Mellon U.S. Mortgage Fund, Inc. (the “Company”) as of and for the year ended April 30, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company’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 Company’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Company 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 U.S. 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 U.S. 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 a 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 Company’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 PCAOB. However, we noted no deficiencies in the Company’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 April 30, 2022.

 

This report is intended solely for the information and use of management and the Board of Directors of BNY Mellon U.S. Mortgage Fund, Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

 

 

/s/ ERNST & YOUNG LLP

 

 

New York, New York

June 22, 2022



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