DGAS Delta Natural Gas Company, Inc.

Report of
Independent Registered
Public Accounting Firm

The Board of Trustees of
The Dreyfus/Laurel Funds Trust:
We have examined management's
assertion, included in the
accompanying Management
Statement Regarding Compliance
With Certain Provisions of the
Investment Company Act of 1940,
that The Dreyfus/Laurel Funds Trust
(the "Trust"), which is comprised of
Dreyfus High Yield Fund, (the
"Fund"), complied with the
requirements of subsections (b) and

(c) of Rule 17f-2 under the Investment Company Act of 1940 as of April 30, 2013, and from December 31, 2012 through April 30, 2013, with respect to securities reflected in the investment accounts of the Fund. Management is responsible for the Fund's compliance with those requirements. Our responsibility is to express an opinion on management's assertion about the Fund's compliance based on our examination.

Our examination was conducted in
accordance with the standards of the
Public Company Accounting
Oversight Board (United States)
and, accordingly, included
examining, on a test basis, evidence
about the Fund's compliance with
those requirements and performing
such other procedures as we
considered necessary in the
circumstances. Included among our
procedures were the following tests
performed as of April 30, 2013 and
with respect to agreement of security
purchases and sales, for the period
from December 31, 2012 (the date of
our last examination), through April
30, 2013:

1. Examination of The Bank of New York Mellon's (the "Custodian") security position reconciliations for all securities held by sub custodians and in book entry form;
2. Confirmation of all securities hypothecated, pledged or placed in escrow with brokers;
3. Count and inspection of all securities located in the vault of the Custodian in New York City;
4. Reconciliation between the Fund's accounting records and the Custodian's records as of April 30, 2013;
5. Agreement of pending purchase activity for the Fund as of April 30, 2013 to documentation of corresponding subsequent bank statements;
6. Agreement of pending sale activity for the Fund as of April 30, 2013 to documentation of corresponding subsequent bank statements;
7. Agreement of five purchases and five sales from the period December 31, 2012 (the date of our last examination) through April 30, 2013 from the books and records of the Trust to the bank statements noting that they had been accurately recorded and subsequently settled;
8. Review of the BNY Mellon Asset Servicing Report on Controls Placed in Operation and Tests of Operating Effectiveness ("SOC 1 Report") for the period April 1, 2012 to March 31, 2013 and noted no relevant findings were reported in the areas of Asset Custody and Control.
9. We inquired of the Custodian who confirmed that all control policies and procedures detailed in
Section III Control Objectives, Controls and Tests of Operating Effectiveness of the SOC 1 Report, have remained in operation and functioned adequately from April 1, 2013 through April 30, 2013. In addition, we have obtained written representations from the Custodian confirming the above. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Fund's compliance with specified requirements. In our opinion, management's assertion that the Fund complied with the requirements of subsections
(b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of April 30, 2013, and from December 31, 2012 through April 30, 2013, with respect to securities reflected in the investment accounts of the Fund is fairly stated, in all material respects. This report is intended solely for the information and use of management and the Board of Trustees of The Dreyfus/Laurel Funds Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ KPMG LLP
New York, New York
July 29, 2013

July 29, 2013

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

Management of Dreyfus High Yield
Fund, a series of The Dreyfus/Laurel
Funds Trust (the "Fund"), is
responsible for complying with the
requirements of subsections (b) and
(c) of Rule 17f-2, "Custody of Investments by Registered Management Investment Companies," of the Investment Company Act of 1940. Management is also responsible for establishing and maintaining effective internal controls over compliance with those requirements. Management has performed an evaluation of the Fund's compliance with the requirements of subsections (b) and
(c) of Rule 17f-2 as of April 30, 2013 and from December 31, 2012 through April 30, 2013. Based on the evaluation, Management asserts that the Fund was in compliance with the requirements of subsections (b) and
(c) of Rule 17f-2 of the Investment Company Act of 1940 as of April 30, 2013 and from December 31, 2012 through April 30, 2013 with respect to securities reflected in the investment accounts of the Fund.

The Dreyfus/Laurel Funds Trust

Jim Windels
Treasurer

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