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Enol phosphates were prepared from 3-diethylphosphonocoumarin under phase-transfer conditions as altered conditions for tandem hydrogenation / phosphorylation reactions. The optimized reaction conditions are characterized with high regioselectivity for O-phosphorylation and O-acylation. The newly synthesized enol phosphates were fully characterized by NMR Spectroscopic techniques and the single ( Z )-isomers were assigned.

Enol phosphates from 3-diethylphosphonocoumarin: synthesis and transformations under phase-transfer conditions