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Derivative. -An optimized synthesis of reagent (III) is developed which is proved to be highly efficient for the oxidation of various primary and secondary alcohols. No overoxidation to carboxylic acids can be observed; however, in some cases, unsaturated by-products are formed. -(KOMMREDDY, A.; BOWSHER, M. S.; GUNNA, M. R.; BOTHA, K.; VINOD*, T. K.; Tetrahedron Lett. 49 (2008) 28, 4378-4382; Dep. Chem., West. Ill. Univ., Macomb, IL 61455, USA; Eng.) -Mais 42-031